﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-06-24T11:56:25-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-11-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>113090078</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ZELL &amp; ETTINGER CPA'S</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3001 AVENUE M</AddressLine1Txt>
        <CityNm>BROOKLYN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>112104744</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-12-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>133980788</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PARK WEST FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PARK</BusinessNameControlTxt>
      <PhoneNum>7189060439</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1600 60TH STREET</AddressLine1Txt>
        <CityNm>BROOKLYN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11204</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHARLES KATZ</PersonNm>
      <PersonTitleTxt>TRUSTEE</PersonTitleTxt>
      <PhoneNum>7189060939</PhoneNum>
      <SignatureDt>2026-04-05</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID SCHLOSS</PreparerPersonNm>
      <PTIN>P01053382</PTIN>
      <PhoneNum>7186921212</PhoneNum>
      <PreparationDt>2026-06-24</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990PF documentId="RetDoc8">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>68392</FMVAssetsEOYAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>100000</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>100</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>100</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>100</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>14527</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>14527</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>14527</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>230743</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>230743</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>230743</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>345370</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>245370</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>14627</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc3">7500</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesChrtblPrpsAmt>7500</AccountingFeesChrtblPrpsAmt>
        <InterestRevAndExpnssAmt>27653</InterestRevAndExpnssAmt>
        <InterestNetInvstIncmAmt>27653</InterestNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc6">20446</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>12395</TaxesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>55599</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>40048</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>7500</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>656928</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>656928</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>712527</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>40048</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>664428</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-367157</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>205322</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>14627</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>5134</CashBOYAmt>
        <CashEOYAmt>68392</CashEOYAmt>
        <CashEOYFMVAmt>68392</CashEOYFMVAmt>
        <CorporateStockBOYAmt>2721346</CorporateStockBOYAmt>
        <TotalAssetsBOYAmt>2726480</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>68392</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>68392</TotalAssetsEOYFMVAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="RetDoc5">2294071</OtherLiabilitiesBOYAmt>
        <TotalLiabilitiesBOYAmt>2294071</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>432409</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>68392</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>432409</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>68392</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>2726480</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>68392</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>432409</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-367157</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt>3140</OtherIncreasesAmt>
        <SubtotalAmt>68392</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>68392</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GrossSalesPriceAmt>230743</GrossSalesPriceAmt>
          <GainOrLossAmt>230743</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>230743</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>230743</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>2854</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>2854</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>2854</TaxBasedOnInvestmentIncomeAmt>
        <Form2220AttachedInd referenceDocumentId="RetDoc2">X</Form2220AttachedInd>
        <EsPenaltyAmt>150</EsPenaltyAmt>
        <TaxDueAmt>3004</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>PESACH KAHANA</IndividualWithBooksNm>
        <PhoneNum>7189060439</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1600 60TH STREET</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11204</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UndistributedIncomePYInd>true</UndistributedIncomePYInd>
        <UndistributedIncomePY1Yr>2022</UndistributedIncomePY1Yr>
        <UndistrIncmSect4942a2NotAppInd>true</UndistrIncmSect4942a2NotAppInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>CHARLES KATZ</PersonNm>
          <USAddress>
            <AddressLine1Txt>1681 57TH STREET</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11204</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MICHELLE KATZ</PersonNm>
          <USAddress>
            <AddressLine1Txt>1681 57TH STREET</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11204</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>NAOMI FREILICH</PersonNm>
          <USAddress>
            <AddressLine1Txt>2602 AVENUE L</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11210</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>43680</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>36763</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>80443</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>80443</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>1207</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>79236</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>3962</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>3962</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>2854</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>2854</TotalTaxAmt>
        <DistributableBeforeAdjAmt>1108</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>1108</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>1108</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>664428</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>664428</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>1108</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>109815</UndistributedIncomePYAmt>
        <PriorYear1Yr>2021</PriorYear1Yr>
        <TotalForPriorYearsAmt>14018</TotalForPriorYearsAmt>
        <QualifyingDistributionsAmt>664428</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>109815</AppliedToYear1Amt>
        <AppliedToCurrentYearAmt>1108</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>553505</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>553505</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>14018</PriorYearUndistributedIncmAmt>
        <PriorYearDeficiencyOrTaxAmt>14018</PriorYearDeficiencyOrTaxAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>553505</ExcessDistriCyovToNextYrAmt>
        <ExcessFromCurrentYearAmt>553505</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>DONATIONS UNDER 5000</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1600 60TH STREET</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11204</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>4031</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>RACHEM NA</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>72B PARK AVE SOUTH</AddressLine1Txt>
            <CityNm>LAKEWOOD</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>08701</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ZICHRON CHAYA INC</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1758 47TH STREET</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11204</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>647897</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>656928</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>100</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>14527</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>230743</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>245370</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>245370</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>
    <IRS990ScheduleB documentId="RetDoc1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>ROYAL TRUST</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>1600 60TH STREET</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11204</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>25000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorPersonNm>PACIFIC TRUST</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>1600 60TH STREET</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11204</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>75000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc3">
      <AccountingFeesDetail>
        <Amt>7500</Amt>
        <DisbursementsCharitablePrpsAmt>7500</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsCorpStockSchedule documentId="RetDoc4">
      <InvestmentsCorporateStockGrp>
        <StockNm>MARKETABLE SECURITIES</StockNm>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherLiabilitiesSchedule documentId="RetDoc5">
      <OtherLiabilitiesDetail>
        <Desc>MARGIN</Desc>
        <BOYBookValueAmt>2294071</BOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <TaxesSchedule documentId="RetDoc6">
      <TaxesDetail>
        <CategoryTxt>IRS</CategoryTxt>
        <Amt>7626</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>IRS TAX</CategoryTxt>
        <Amt>12395</Amt>
        <NetInvestmentIncomeAmt>12395</NetInvestmentIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>OTHER TAXES</CategoryTxt>
        <Amt>425</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>