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            <BusinessNameLine1Txt>MESIVTA NETZACH HATORAH</BusinessNameLine1Txt>
            <BusinessNameLine2Txt>MESIVTA NETZACH HATORAH</BusinessNameLine2Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>650 BROADWAY</AddressLine1Txt>
            <AddressLine2Txt>650 BROADWAY</AddressLine2Txt>
            <CityNm>CEDARHURST</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11516</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>1200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>NY SYNAGOGUE</BusinessNameLine1Txt>
            <BusinessNameLine2Txt>NY SYNAGOGUE</BusinessNameLine2Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>125 EAST 65TH ST</AddressLine1Txt>
            <AddressLine2Txt>125 EAST 65TH ST</AddressLine2Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10065</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>RELIGIOUS</GrantOrContributionPurposeTxt>
          <Amt>10400</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>OUR PLACE NY</BusinessNameLine1Txt>
            <BusinessNameLine2Txt>OUR PLACE NY</BusinessNameLine2Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1815 AVENUE M</AddressLine1Txt>
            <AddressLine2Txt>1815 AVENUE M</AddressLine2Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11230</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>7200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>REFUAH RESOURCES</BusinessNameLine1Txt>
            <BusinessNameLine2Txt>REFUAH RESOURCES</BusinessNameLine2Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>5904 13TH AVE</AddressLine1Txt>
            <AddressLine2Txt>5904 13TH AVE</AddressLine2Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>HEALTH AND WELFARE</GrantOrContributionPurposeTxt>
          <Amt>3600</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>TAL ACADEMY</BusinessNameLine1Txt>
            <BusinessNameLine2Txt>TAL ACADEMY</BusinessNameLine2Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>134-01 ROCKAWAY BEACH BLV</AddressLine1Txt>
            <AddressLine2Txt>134-01 ROCKAWAY BEACH BLV</AddressLine2Txt>
            <CityNm>ROCKAWAY PARK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11691</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>3600</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>TAHAREINU</BusinessNameLine1Txt>
            <BusinessNameLine2Txt>TAHAREINU</BusinessNameLine2Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>78 BUCHANAN LANE</AddressLine1Txt>
            <AddressLine2Txt>78 BUCHANAN LANE</AddressLine2Txt>
            <CityNm>SPRING VALLEY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10977</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>HEALTH AND WELFARE</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>TIFERES SHLOMO YOSEF</BusinessNameLine1Txt>
            <BusinessNameLine2Txt>TIFERES SHLOMO YOSEF</BusinessNameLine2Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>711 ANNAPOLIS STREET</AddressLine1Txt>
            <AddressLine2Txt>711 ANNAPOLIS STREET</AddressLine2Txt>
            <CityNm>FAR ROCKAWAY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11691</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>1800</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>YESHIVA DARCHEI TORAH</BusinessNameLine1Txt>
            <BusinessNameLine2Txt>YESHIVA DARCHEI TORAH</BusinessNameLine2Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>257 BEACH 17TH STREET</AddressLine1Txt>
            <AddressLine2Txt>257 BEACH 17TH STREET</AddressLine2Txt>
            <CityNm>FAR ROCKAWAY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11691</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>2800</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>YESHIVA OF SOUTH SHORE</BusinessNameLine1Txt>
            <BusinessNameLine2Txt>YESHIVA OF SOUTH SHORE</BusinessNameLine2Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1170 WILLIAM ST</AddressLine1Txt>
            <AddressLine2Txt>1170 WILLIAM ST</AddressLine2Txt>
            <CityNm>HEWLETT</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11557</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>1800</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>YILC</BusinessNameLine1Txt>
            <BusinessNameLine2Txt>YILC</BusinessNameLine2Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>8 SPRUCE ST</AddressLine1Txt>
            <AddressLine2Txt>8 SPRUCE ST</AddressLine2Txt>
            <CityNm>CEDARHURST</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11516</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>RELIGIOUS</GrantOrContributionPurposeTxt>
          <Amt>1900</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>62600</TotalGrantOrContriPdDurYrAmt>
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      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>298168</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>5296</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <UnrelatedBusinessTaxblIncmAmt>59296</UnrelatedBusinessTaxblIncmAmt>
          <RelatedOrExemptFunctionIncmAmt>38830</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <OtherRevenueDescribedGrp>
          <Desc>MERCER</Desc>
          <RelatedOrExemptFunctionIncmAmt>-8561</RelatedOrExemptFunctionIncmAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>BRIO</Desc>
          <RelatedOrExemptFunctionIncmAmt>-6913</RelatedOrExemptFunctionIncmAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>AL SQUARED</Desc>
          <RelatedOrExemptFunctionIncmAmt>-1102</RelatedOrExemptFunctionIncmAmt>
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        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>59296</UnrelatedBusinessTaxblIncmAmt>
          <RelatedOrExemptFunctionIncmAmt>325718</RelatedOrExemptFunctionIncmAmt>
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        <TotalIncomeProducingActyAmt>385014</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>
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        <AssetDesc>KARTOON STUDIO</AssetDesc>
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        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
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        <BasisAmt>56222</BasisAmt>
        <TotalNetAmt>-54141</TotalNetAmt>
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      <GainLossSaleOtherAssetGrp>
        <AssetDesc>SABRA HEALTH CARE</AssetDesc>
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        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
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        <BasisAmt>59177</BasisAmt>
        <TotalNetAmt>15925</TotalNetAmt>
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      <GainLossSaleOtherAssetGrp>
        <AssetDesc>VENTAS INC</AssetDesc>
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        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2024-11</SoldDt>
        <GrossSalesPriceAmt>25317</GrossSalesPriceAmt>
        <BasisAmt>23285</BasisAmt>
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      <GainLossSaleOtherAssetGrp>
        <AssetDesc>SPOTIFY</AssetDesc>
        <AcquiredDt>2019-04</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2024-11</SoldDt>
        <GrossSalesPriceAmt>32812</GrossSalesPriceAmt>
        <BasisAmt>135</BasisAmt>
        <TotalNetAmt>32677</TotalNetAmt>
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      <GainLossSaleOtherAssetGrp>
        <AssetDesc>CORECIVIC</AssetDesc>
        <AcquiredDt>2023-10</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2025-04</SoldDt>
        <GrossSalesPriceAmt>87735</GrossSalesPriceAmt>
        <BasisAmt>27960</BasisAmt>
        <TotalNetAmt>59775</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>GEO GROUP</AssetDesc>
        <AcquiredDt>2023-10</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2025-04</SoldDt>
        <GrossSalesPriceAmt>29217</GrossSalesPriceAmt>
        <BasisAmt>7856</BasisAmt>
        <TotalNetAmt>21361</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>LIFEMD</AssetDesc>
        <AcquiredDt>2023-10</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2025-04</SoldDt>
        <GrossSalesPriceAmt>15139</GrossSalesPriceAmt>
        <BasisAmt>20187</BasisAmt>
        <TotalNetAmt>-5048</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>RLX TECHNOLOGY</AssetDesc>
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        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2025-04</SoldDt>
        <GrossSalesPriceAmt>4455</GrossSalesPriceAmt>
        <BasisAmt>37828</BasisAmt>
        <TotalNetAmt>-33373</TotalNetAmt>
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      <GainLossSaleOtherAssetGrp>
        <AssetDesc>CURALEAF HOLDINGS</AssetDesc>
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        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
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        <GrossSalesPriceAmt>1908</GrossSalesPriceAmt>
        <BasisAmt>9641</BasisAmt>
        <TotalNetAmt>-7733</TotalNetAmt>
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      <GainLossSaleOtherAssetGrp>
        <AssetDesc>MACERICH COMPANY</AssetDesc>
        <AcquiredDt>2023-10</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2025-08</SoldDt>
        <GrossSalesPriceAmt>17088</GrossSalesPriceAmt>
        <BasisAmt>19285</BasisAmt>
        <TotalNetAmt>-2197</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>INDRA SISTEMAS</AssetDesc>
        <AcquiredDt>2025-06</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2025-10</SoldDt>
        <GrossSalesPriceAmt>113593</GrossSalesPriceAmt>
        <BasisAmt>104041</BasisAmt>
        <TotalNetAmt>9552</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>SHORT-TERM GAIN/LOSS FROM PASS-THROUGH ENTITY</AssetDesc>
        <GrossSalesPriceAmt>33847</GrossSalesPriceAmt>
        <TotalNetAmt>33847</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>LONG-TERM GAIN/LOSS FROM PASS-THROUGH ENTITY</AssetDesc>
        <GrossSalesPriceAmt>25449</GrossSalesPriceAmt>
        <TotalNetAmt>25449</TotalNetAmt>
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        <StockNm>CAE</StockNm>
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        <EOYFMVAmt>98210</EOYFMVAmt>
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      <InvestmentsCorporateStockGrp>
        <StockNm>CORECIVIC</StockNm>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>CURALEAF</StockNm>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>DIGIHOST</StockNm>
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        <EOYFMVAmt>10040</EOYFMVAmt>
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      <InvestmentsCorporateStockGrp>
        <StockNm>DIVERSIFIED HEALTHCARE TR</StockNm>
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        <EOYFMVAmt>106500</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>EBARA CORP</StockNm>
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        <EOYFMVAmt>129631</EOYFMVAmt>
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      <InvestmentsCorporateStockGrp>
        <StockNm>FORAFRIC BRANDS</StockNm>
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        <EOYFMVAmt>49502</EOYFMVAmt>
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      <InvestmentsCorporateStockGrp>
        <StockNm>GENESIS HEALTHCARE</StockNm>
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      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>GEO GROUP</StockNm>
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      <InvestmentsCorporateStockGrp>
        <StockNm>INDRA SISTEMAS</StockNm>
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        <EOYFMVAmt>134675</EOYFMVAmt>
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      <InvestmentsCorporateStockGrp>
        <StockNm>KARTOON STUDIOS</StockNm>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>LIFEMED INC</StockNm>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>MACERICH CO</StockNm>
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      <InvestmentsCorporateStockGrp>
        <StockNm>MEDLEY MGMT</StockNm>
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      <InvestmentsCorporateStockGrp>
        <StockNm>PELOTON INTERACTIVE</StockNm>
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      <InvestmentsCorporateStockGrp>
        <StockNm>REKOR SYSTEMS INC</StockNm>
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        <EOYFMVAmt>26595</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>RLX TECHNOLOGY</StockNm>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>SABRA HEALTH CARE REIT</StockNm>
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        <EOYFMVAmt>35640</EOYFMVAmt>
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      <InvestmentsCorporateStockGrp>
        <StockNm>SL GREEN RLTY CORP</StockNm>
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        <EOYFMVAmt>1900</EOYFMVAmt>
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      <InvestmentsCorporateStockGrp>
        <StockNm>SALESFORCE</StockNm>
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        <EOYFMVAmt>9114</EOYFMVAmt>
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      <InvestmentsCorporateStockGrp>
        <StockNm>SPOTIFY</StockNm>
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      <InvestmentsCorporateStockGrp>
        <StockNm>UBER</StockNm>
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        <EOYFMVAmt>86850</EOYFMVAmt>
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      <InvestmentsCorporateStockGrp>
        <StockNm>VENTAS</StockNm>
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      <InvestmentsCorporateStockGrp>
        <StockNm>FORAFRIC GLOBAL PLC</StockNm>
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        <EOYFMVAmt>94374</EOYFMVAmt>
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      <InvestmentsCorporateStockGrp>
        <StockNm>SCORPIUS HLDGS</StockNm>
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      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>US TREASURY</StockNm>
        <EOYBookValueAmt>137279</EOYBookValueAmt>
        <EOYFMVAmt>139849</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
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      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>INVESTMENT - MERCER</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>393885</BookValueAmt>
        <EOYFMVAmt>393885</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>INVESTMENT BRIO</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
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        <EOYFMVAmt>323466</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>AL SQUARED</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>218944</BookValueAmt>
        <EOYFMVAmt>218944</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>INVESTMENT</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>37149</BookValueAmt>
        <EOYFMVAmt>37149</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
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      <OtherIncomeDetail>
        <Desc>MERCER</Desc>
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        <AdjustedNetIncomeAmt>-8561</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>BRIO</Desc>
        <RevenueAndExpensesPerBooksAmt>-6913</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>-6913</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>AL SQUARED</Desc>
        <RevenueAndExpensesPerBooksAmt>-1102</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>-1102</AdjustedNetIncomeAmt>
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    </OtherIncomeSchedule2>
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        <Organization501c3Name>
          <BusinessNameLine1Txt>NOTE RECEIVABLE</BusinessNameLine1Txt>
        </Organization501c3Name>
        <BalanceDueAmt>3050000</BalanceDueAmt>
      </OtherNotesLoansRcvblShortGrp>
    </OtherNotesLoansRcvblShortSch2>
    <TaxesSchedule documentId="RetDoc7">
      <TaxesDetail>
        <CategoryTxt>NYS DEPT OF LAW</CategoryTxt>
        <Amt>275</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>US TREASURY</CategoryTxt>
        <Amt>1000</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>