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          <PersonNm>MARCUS S GOTTLIEB</PersonNm>
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          <TitleTxt>TREASURER</TitleTxt>
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          <TitleTxt>VICE PRESIDENT</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SARAH GOTTLIEB</PersonNm>
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            <BusinessNameLine1Txt>CIVIC NATION</BusinessNameLine1Txt>
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        <GrantOrContributionPdDurYrGrp>
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            <BusinessNameLine1Txt>CENTER FOR REPRODUCTIVE RIGHTS</BusinessNameLine1Txt>
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            <AddressLine1Txt>199 WATER STREET 22ND FLOOR</AddressLine1Txt>
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            <StateAbbreviationCd>NY</StateAbbreviationCd>
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          <GrantOrContributionPurposeTxt>GENERAL OPERATING PURPOSES</GrantOrContributionPurposeTxt>
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            <BusinessNameLine1Txt>TIDES FOUNDATION</BusinessNameLine1Txt>
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            <AddressLine1Txt>1012 TORNEY AVENUE</AddressLine1Txt>
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            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94129</ZIPCd>
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          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL OPERATING PURPOSES</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>155000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <FeesContractsFromGovtAgGrp />
        <MembershipDuesAndAssmntGrp />
        <IntOnSavAndTempCashInvstGrp />
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>25658</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <NetRntlIncmReDebtFincdPropGrp />
        <NetRntlIncmReNotDebtFincdProp />
        <NetRentalIncomePersonalPropGrp />
        <OtherInvestmentIncomeGrp />
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>-673</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <NetIncomeLossFromSpecialEvtGrp />
        <GrossProfitLossSlsOfInvntryGrp />
        <OtherRevenueDescribedGrp>
          <Desc>ASCOT PARTNERS, LP</Desc>
          <ExclusionCd>01</ExclusionCd>
          <ExclusionAmt>-96</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>FEDERAL REFUND</Desc>
          <ExclusionCd>01</ExclusionCd>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>24889</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>24889</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="AccountingFeesSch">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>5250</Amt>
        <NetInvestmentIncomeAmt>2625</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2625</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="DepreciationSch" />
    <InvestmentsCorpStockSchedule documentId="InvestCorpStockSch">
      <InvestmentsCorporateStockGrp>
        <StockNm>ISHARES TR MSCI ACWI ETF</StockNm>
        <EOYBookValueAmt>622625</EOYBookValueAmt>
        <EOYFMVAmt>849643</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsGovtObligationsSch documentId="InvGovtObligSch">
      <USGovtObligationsBookVlEOYAmt>216125</USGovtObligationsBookVlEOYAmt>
      <USGovtObligationsEOYFMVAmt>218880</USGovtObligationsEOYFMVAmt>
    </InvestmentsGovtObligationsSch>
    <InvestmentsOtherSchedule2 documentId="InvOtherSch2">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>ASCOT PARTNERS LP</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <LegalFeesSchedule documentId="LegalFeesSch">
      <LegalFeesGrp>
        <CategoryTxt>LEVENFELD PEARLSTEIN LLC</CategoryTxt>
        <LegalFeesAmt>405</LegalFeesAmt>
        <NetInvestmentIncomeAmt>203</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>203</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSch2">
      <OtherIncomeDetail>
        <Desc>ASCOT PARTNERS LP</Desc>
        <RevenueAndExpensesPerBooksAmt>-96</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>-96</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherIncreasesSchedule documentId="OtherIncreasesSch">
      <OtherIncreasesDetail>
        <Desc>SETTLEMENT INCOME</Desc>
        <Amt>13250</Amt>
      </OtherIncreasesDetail>
      <OtherIncreasesDetail>
        <Desc>LIQUIDATION OF THE HOWARD L GOTTLIEB FDN</Desc>
        <Amt>160000</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherProfessionalFeesSchedule documentId="OthProfFeesSch">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>ADVISOR FEES</CategoryTxt>
        <Amt>7910</Amt>
        <NetInvestmentIncomeAmt>7910</NetInvestmentIncomeAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule">
      <TaxesDetail>
        <CategoryTxt>EXCISE TAX</CategoryTxt>
        <Amt>1000</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>