﻿<?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="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-09-16T06:03:49-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>341441844</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GENE ELCONIN CPA INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>24284 WENDOVER DRIVE</AddressLine1Txt>
        <CityNm>BEACHWOOD</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>441225404</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>346554839</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SAM AND ESTHER FRIEDMAN FAMILY</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FOUNDATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SAMA</BusinessNameControlTxt>
      <PhoneNum>2163600046</PhoneNum>
      <USAddress>
        <AddressLine1Txt>23215 COMMERCE PARK DRIVE 111</AddressLine1Txt>
        <CityNm>BEACHWOOD</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44122</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ADAM I FRIEDMAN</PersonNm>
      <PersonTitleTxt>TRUSTEE</PersonTitleTxt>
      <PhoneNum>2163600046</PhoneNum>
      <SignatureDt>2024-09-16</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GENE ELCONIN CPA</PreparerPersonNm>
      <PTIN>P00003352</PTIN>
      <PhoneNum>2162928116</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="9">
    <IRS990PF documentId="RetDoc1235000001" referenceDocumentId="RetDoc2258700001">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>1753491</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>4500</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>67679</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>67679</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>36420</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>66761</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>36420</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>108599</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>104099</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>4000</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstNetInvstIncmAmt>0</CompOfcrDirTrstNetInvstIncmAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>0</CompOfcrDirTrstDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc2002200001">6000</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>3000</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesChrtblPrpsAmt>3000</AccountingFeesChrtblPrpsAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc2003200001">5520</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>2730</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>2790</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>15520</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>5730</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>5790</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>94500</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>94500</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>110020</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>5730</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>100290</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-1421</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>98369</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>15781</CashBOYAmt>
        <CashEOYAmt>6027</CashEOYAmt>
        <CashEOYFMVAmt>6027</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>60804</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>87392</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>87392</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>587722</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc2018900001">589503</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>1067354</CorporateStockEOYFMVAmt>
        <CorporateBondsBOYAmt>314073</CorporateBondsBOYAmt>
        <CorporateBondsEOYAmt referenceDocumentId="RetDoc2044400001">289164</CorporateBondsEOYAmt>
        <CorporateBondsEOYFMVAmt>268620</CorporateBondsEOYFMVAmt>
        <OtherInvestmentsBOYAmt>286691</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="RetDoc2018100001">294197</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>324098</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>1265071</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>1266283</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>1753491</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>1265071</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>1266283</CapitalStockEOYAmt>
        <AdditionalPaidInCapitalBOYAmt>0</AdditionalPaidInCapitalBOYAmt>
        <AdditionalPaidInCapitalEOYAmt>0</AdditionalPaidInCapitalEOYAmt>
        <RetainedEarningBOYAmt>0</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>0</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>1265071</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>1266283</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>1265071</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>1266283</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>1265071</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-1421</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="RetDoc2049700001">2633</OtherIncreasesAmt>
        <SubtotalAmt>1266283</SubtotalAmt>
        <OtherDecreasesAmt>0</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>1266283</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>133 SHRS DOW</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GrossSalesPriceAmt>6935</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>9324</CostOrOtherBasisAmt>
          <GainOrLossAmt>-2389</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-2389</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>152 SHRS ENBRIDGE</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GrossSalesPriceAmt>5269</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>3812</CostOrOtherBasisAmt>
          <GainOrLossAmt>1457</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1457</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>174 SHRS NEXTRACKER</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GrossSalesPriceAmt>9920</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>2576</CostOrOtherBasisAmt>
          <GainOrLossAmt>7344</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>7344</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>100 SHRS MICROSOFT</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GrossSalesPriceAmt>40227</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>2639</CostOrOtherBasisAmt>
          <GainOrLossAmt>37588</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>37588</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>100 SHRS MEDICAL PROPERTIES</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GrossSalesPriceAmt>4410</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>11990</CostOrOtherBasisAmt>
          <GainOrLossAmt>-7580</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-7580</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>36420</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>1367</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>1367</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>1367</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>893</EstimatedPlusOvpmtIncmTxAmt>
        <ExemptFrgnOrgTaxWthldAtSrceAmt>0</ExemptFrgnOrgTaxWthldAtSrceAmt>
        <ExtsnRequestIncomeTaxPaidAmt>0</ExtsnRequestIncomeTaxPaidAmt>
        <BackupWithholdingWithheldAmt>0</BackupWithholdingWithheldAmt>
        <TotalPaymentsAndCreditsAmt>893</TotalPaymentsAndCreditsAmt>
        <EsPenaltyAmt>7</EsPenaltyAmt>
        <TaxDueAmt>481</TaxDueAmt>
      </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>0</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>1</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>1</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>OH</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd referenceDocumentId="RetDoc2210600001">0</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>0</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>0</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>0</OwnControlledEntityInd>
        <DonorAdvisedFundInd>0</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>0</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>SANDY GREEN</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>2163600046</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>23215 COMMERCE PARK DR 111</AddressLine1Txt>
          <CityNm>BEACHWOOD</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44122</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>AMY LYNN FRIEDMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>C/O 23215 COMMERCE PARK DR SUITE</AddressLine1Txt>
            <AddressLine2Txt>111</AddressLine2Txt>
            <CityNm>BEACHWOOD</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44122</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.01</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JOSH FRIEDMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>C/O 23215 COMMERCE PARK DR SUITE</AddressLine1Txt>
            <AddressLine2Txt>111</AddressLine2Txt>
            <CityNm>BEACHWOOD</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44122</ZIPCd>
          </USAddress>
          <TitleTxt>VP/TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.01</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>4000</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SANDY GREEN</PersonNm>
          <USAddress>
            <AddressLine1Txt>C/O 23215 COMMERCE PARK DR SUITE</AddressLine1Txt>
            <AddressLine2Txt>111</AddressLine2Txt>
            <CityNm>BEACHWOOD</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44122</ZIPCd>
          </USAddress>
          <TitleTxt>SECRETARY</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.15</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ADAM I FRIEDMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>C/O 23215 COMMERCE PARK DR SUITE</AddressLine1Txt>
            <AddressLine2Txt>111</AddressLine2Txt>
            <CityNm>BEACHWOOD</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44122</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE, PRES. CHAIRMAN</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.85</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>CHAD FRIEDMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>C/O 23215 COMMERCE PARK DR SUITE</AddressLine1Txt>
            <AddressLine2Txt>111</AddressLine2Txt>
            <CityNm>BEACHWOOD</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44122</ZIPCd>
          </USAddress>
          <TitleTxt>TREASURER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.01</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ALLYN M FRIEDMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>C/O 23215 COMMERCE PARK DR SUITE</AddressLine1Txt>
            <AddressLine2Txt>111</AddressLine2Txt>
            <CityNm>BEACHWOOD</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44122</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.01</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>1565206</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>77081</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>1642287</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>1642287</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>24634</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>1617653</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>80883</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>80883</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>1367</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>1367</TotalTaxAmt>
        <DistributableBeforeAdjAmt>79516</DistributableBeforeAdjAmt>
        <RecoveriesQualfiedDistriAmt>0</RecoveriesQualfiedDistriAmt>
        <DistributableBeforeDedAmt>79516</DistributableBeforeDedAmt>
        <DeductionFromDistributableAmt>0</DeductionFromDistributableAmt>
        <DistributableAsAdjustedAmt>79516</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>100290</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <QualifyingDistributionsAmt>100290</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>79516</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>0</UndistributedIncomePYAmt>
        <TotalForPriorYearsAmt>0</TotalForPriorYearsAmt>
        <ExcessDistributionCyovYr1Amt>8360</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>8360</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>100290</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>0</AppliedToYear1Amt>
        <AppliedToPriorYearsAmt>0</AppliedToPriorYearsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>79516</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>20774</RemainingDistriFromCorpusAmt>
        <ExcessDistriCyovAppCYCorpusAmt>0</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>0</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>29134</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <PriorYearDeficiencyOrTaxAmt>0</PriorYearDeficiencyOrTaxAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <CorpusDistri170b1EOr4942g3Amt>0</CorpusDistri170b1EOr4942g3Amt>
        <ExcessDistriCyovFromYr5Amt>0</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>29134</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear1Amt>8360</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>20774</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ACHIEVEMENT CENTERS FOR CHILDREN</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>4255 NORTHFIELD RD</AddressLine1Txt>
            <CityNm>HIGHLAND HILLS</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44128</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERALCAMP CHEERFUL AND POND RENOVATION</GrantOrContributionPurposeTxt>
          <Amt>30000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>AMERICAN RED CROSS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3747 EUCLID AVE</AddressLine1Txt>
            <CityNm>CLEVELAND</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44115</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL</GrantOrContributionPurposeTxt>
          <Amt>3000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CASE ALUMNI FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>10900 EUCLID AVE</AddressLine1Txt>
            <CityNm>CLEVELAND</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44106</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SAM &amp; ESTHER FRIEDMAN SCHOLARSHIP FUND</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CLEVELAND POPS ORCHESTRA</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>23245 MERCANTILE RD 8</AddressLine1Txt>
            <CityNm>BEACHWOOD</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44122</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL FUND</GrantOrContributionPurposeTxt>
          <Amt>2500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CLEVELAND SCHOOL OF ARTS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>2064 STEARNS BLVD</AddressLine1Txt>
            <CityNm>CLEVELAND</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44106</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CLEVELAND SIGHT CENTER</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1909 E 101 ST</AddressLine1Txt>
            <CityNm>CLEVELAND</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44106</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CAMP AT HIGHBROOK LODGE</GrantOrContributionPurposeTxt>
          <Amt>15000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CLEVELAND FOOD BANK</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>13815 COIT ROAD</AddressLine1Txt>
            <CityNm>CLEVELAND</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44110</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>UKRANIAN RELIEF</GrantOrContributionPurposeTxt>
          <Amt>3000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>GEAUGA HUMANE SOCIETY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 116</AddressLine1Txt>
            <CityNm>NOVELTY</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44072</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL FUND</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>JEWISH FEDERATION OF CLEVELAND</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>25701 SCIENCE PARK DR</AddressLine1Txt>
            <CityNm>BEACHWOOD</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44122</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL</GrantOrContributionPurposeTxt>
          <Amt>15000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ST JUDE CHILDREN RESEARCH HOSPITAL</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>501 ST JUDE PLACE</AddressLine1Txt>
            <CityNm>MEMPHIS</CityNm>
            <StateAbbreviationCd>TN</StateAbbreviationCd>
            <ZIPCd>38105</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL FUND</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>RONALD MCDONALD HOUSE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>10415 EUCLID AVE</AddressLine1Txt>
            <CityNm>CLEVELAND</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44106</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ANIMAL CAMP PROGRAM</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>94500</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>67679</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>36420</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>0</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionAmt>104099</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>0</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>104099</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>GENE ELCONIN CPA INC</CategoryTxt>
        <Amt>6000</Amt>
        <NetInvestmentIncomeAmt>3000</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>3000</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <ExplnOfNonFilingWithAGStmt documentId="RetDoc2210600001">
      <ExplanationTxt>STATE OF OHIO DOES NOT REQUIRE A COPY OF FORM 990PF.</ExplanationTxt>
    </ExplnOfNonFilingWithAGStmt>
    <GeneralExplanationAttachment documentId="RetDoc2258700001">
      <GeneralExplanationGrp>
        <FormAndLineReferenceDesc>K-1'S PUBLIC TRADED PARTNERSHIPS</FormAndLineReferenceDesc>
        <MediumExplanationTxt>TAXPAYER HOLDS TWO PUBLIC TRADING PARTNERSHIPS, THATHAD PASSIVE LOSSES AT 12/31/2022:1. ENTERPRISE PRODUCTS PARTNERS EI #76-0568219 2023 PASSIVE LOSS ($298) PRIOR YEARS PASSIVE LOSSES (10267) DISTRIBUTIONS RECEIVED 1980 2023 PASSIVE LOSS CARRYOVER (10565)2. CEDAR FAIR, LP EI #34-1560655 2023 PASSIVE LOSS ($25) INTEREST INCOME 24, PRIOR YEAR PASSIVE LOSSES (5324) DISTRIBUTIONS RECEIVED 600 2023 PASSIVE LOSS CARRYOVER (539)</MediumExplanationTxt>
      </GeneralExplanationGrp>
    </GeneralExplanationAttachment>
    <InvestmentsCorpBondsSchedule documentId="RetDoc2044400001">
      <InvestmentsCorporateBondsGrp>
        <BondNm>2779.37 BCOSX</BondNm>
        <EOYBookValueAmt>35000</EOYBookValueAmt>
        <EOYFMVAmt>29156</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>5160.224 DODIX</BondNm>
        <EOYBookValueAmt>70100</EOYBookValueAmt>
        <EOYFMVAmt>63884</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>5742.59 FFRHX</BondNm>
        <EOYBookValueAmt>55325</EOYBookValueAmt>
        <EOYFMVAmt>53176</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>75M 87161CAM7</BondNm>
        <EOYBookValueAmt>76106</EOYBookValueAmt>
        <EOYFMVAmt>70989</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>50M 92857WB02</BondNm>
        <EOYBookValueAmt>52633</EOYBookValueAmt>
        <EOYFMVAmt>51415</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
    </InvestmentsCorpBondsSchedule>
    <InvestmentsCorpStockSchedule documentId="RetDoc2018900001">
      <InvestmentsCorporateStockGrp>
        <StockNm>333 CEG</StockNm>
        <EOYBookValueAmt>11293</EOYBookValueAmt>
        <EOYFMVAmt>66690</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>2250 DNP</StockNm>
        <EOYBookValueAmt>19391</EOYBookValueAmt>
        <EOYFMVAmt>18495</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>300 CTA+B</StockNm>
        <EOYBookValueAmt>29355</EOYBookValueAmt>
        <EOYFMVAmt>21081</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>2300 EXG</StockNm>
        <EOYBookValueAmt>13675</EOYBookValueAmt>
        <EOYFMVAmt>19435</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>167 ENB</StockNm>
        <EOYBookValueAmt>5230</EOYBookValueAmt>
        <EOYFMVAmt>5944</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 EXC</StockNm>
        <EOYBookValueAmt>26834</EOYBookValueAmt>
        <EOYFMVAmt>34610</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 FE</StockNm>
        <EOYBookValueAmt>37201</EOYBookValueAmt>
        <EOYFMVAmt>38270</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 FLEX</StockNm>
        <EOYBookValueAmt>6856</EOYBookValueAmt>
        <EOYFMVAmt>29490</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1100 HPI</StockNm>
        <EOYBookValueAmt>20253</EOYBookValueAmt>
        <EOYFMVAmt>18381</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>250 MSFT (SOLD 50)</StockNm>
        <EOYBookValueAmt>6392</EOYBookValueAmt>
        <EOYFMVAmt>111737</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>3000 JPC</StockNm>
        <EOYBookValueAmt>28017</EOYBookValueAmt>
        <EOYFMVAmt>22410</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 PFE</StockNm>
        <EOYBookValueAmt>16200</EOYBookValueAmt>
        <EOYFMVAmt>27980</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 ISD</StockNm>
        <EOYBookValueAmt>15427</EOYBookValueAmt>
        <EOYFMVAmt>12880</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>150 TGT</StockNm>
        <EOYBookValueAmt>20398</EOYBookValueAmt>
        <EOYFMVAmt>22205</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 BAC</StockNm>
        <EOYBookValueAmt>16092</EOYBookValueAmt>
        <EOYFMVAmt>39770</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>500 FUN</StockNm>
        <EOYBookValueAmt>26937</EOYBookValueAmt>
        <EOYFMVAmt>27175</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>133 DD</StockNm>
        <EOYBookValueAmt>13683</EOYBookValueAmt>
        <EOYFMVAmt>10705</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 EPD</StockNm>
        <EOYBookValueAmt>27344</EOYBookValueAmt>
        <EOYFMVAmt>28980</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 F</StockNm>
        <EOYBookValueAmt>15078</EOYBookValueAmt>
        <EOYFMVAmt>12540</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>150 GS</StockNm>
        <EOYBookValueAmt>24053</EOYBookValueAmt>
        <EOYFMVAmt>67848</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>860 HBAN</StockNm>
        <EOYBookValueAmt>8278</EOYBookValueAmt>
        <EOYFMVAmt>11335</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>200 IBM</StockNm>
        <EOYBookValueAmt>24622</EOYBookValueAmt>
        <EOYFMVAmt>34590</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1500 KEY</StockNm>
        <EOYBookValueAmt>12650</EOYBookValueAmt>
        <EOYFMVAmt>21315</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>500 KMI</StockNm>
        <EOYBookValueAmt>12966</EOYBookValueAmt>
        <EOYFMVAmt>9935</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>300 MSFT (SOLD 50)</StockNm>
        <EOYBookValueAmt>8165</EOYBookValueAmt>
        <EOYFMVAmt>134085</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>647 TFC</StockNm>
        <EOYBookValueAmt>24332</EOYBookValueAmt>
        <EOYFMVAmt>25136</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>300 DIS</StockNm>
        <EOYBookValueAmt>30461</EOYBookValueAmt>
        <EOYFMVAmt>29787</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>2000 FCNCO</StockNm>
        <EOYBookValueAmt>50820</EOYBookValueAmt>
        <EOYFMVAmt>43820</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>2500 ESAR CORP</StockNm>
        <EOYBookValueAmt>37500</EOYBookValueAmt>
        <EOYFMVAmt>120725</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsOtherSchedule2 documentId="RetDoc2018100001">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>1000 IRT</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>8324</BookValueAmt>
        <EOYFMVAmt>18740</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>500 VGK</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>27798</BookValueAmt>
        <EOYFMVAmt>33385</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>1000 CSQ</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>13406</BookValueAmt>
        <EOYFMVAmt>16840</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>1100 HPI</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>21756</BookValueAmt>
        <EOYFMVAmt>18381</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>6000 PEN</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>60426</BookValueAmt>
        <EOYFMVAmt>43020</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>1000 XLU</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>29180</BookValueAmt>
        <EOYFMVAmt>68140</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>10873.253 BHYIX</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>81103</BookValueAmt>
        <EOYFMVAmt>76439</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>3970.362 DODIX</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>52204</BookValueAmt>
        <EOYFMVAmt>49153</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpensesScheduleGrp>
        <Desc>OHIO FILING FEE &amp; REGISTRATION</Desc>
        <RevenueAndExpensesPerBooksAmt>200</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>200</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FOREIGN TAX WITHHELD</Desc>
        <RevenueAndExpensesPerBooksAmt>141</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>141</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>ADVISORY FEES &amp; MISC FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>5179</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>2589</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2590</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncreasesSchedule documentId="RetDoc2049700001">
      <OtherIncreasesDetail>
        <Desc>K-1 DISTRIBUTIONS RECEIVED</Desc>
        <Amt>2630</Amt>
      </OtherIncreasesDetail>
      <OtherIncreasesDetail>
        <Desc>PRIOR PERIOD ADJUSTMENT TO COST OF SECURITIES</Desc>
        <Amt>3</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
  </ReturnData>
</Return>