<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2021v4.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-01-31T18:18:57-08:00</ReturnTs>
    <TaxPeriodEndDt>2022-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>943410935</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>COOPER &amp; VOGELHEIM LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1101 FIFTH AVENUE SUITE 305</AddressLine1Txt>
        <CityNm>SAN RAFAEL</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94901</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>954804461</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MCO Cultural Exchange Corporation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MCOC</BusinessNameControlTxt>
      <PhoneNum>3104549883</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 343</AddressLine1Txt>
        <CityNm>Sonoma</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95476</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>THOMAS VOGELHEIM</PersonNm>
      <PersonTitleTxt>CPA</PersonTitleTxt>
      <SignatureDt>2024-01-31</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>THOMAS</PersonFirstNm>
        <PersonLastNm>VOGELHEIM</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Thomas W Vogelheim CPA</PreparerPersonNm>
      <PTIN>P00410736</PTIN>
      <PhoneNum>4153521100</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2021</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="21013475" softwareVersionNum="2021v4.1">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>50915</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>50915</ContributionsGiftsGrantsEtcAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>50915</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>30795</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3114</FeesAndOtherPymtToIndCntrctAmt>
      <TotalExpensesAmt>33909</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>17006</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>6778</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>23784</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>6778</BOYAmt>
        <EOYAmt>23784</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>6778</BOYAmt>
        <EOYAmt>23784</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>6778</BOYAmt>
        <EOYAmt>23784</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Music education for youth and the broader public</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The MCO CEF has continued to do important cultural projects during the COVID 19 pandemic. Many of the projects were postponed, but we were very happy to be able to produce a beautiful CD by composer Ben Moore with an array of the finest American Singers. American Pianist Brian Zeger- Head of the Vocal Department at the Juilliard School of Music in New York, is the collaborative artist on this recording. The recording is a work in progress and is not fully edited yet. We continued to help fund the Yerevan Biennial Art Foundation (as we have for the last few years). The proceeds in Yerevan go from the sale of donated works of art to pay for childrens oncological and other types of medical treatments including physical therapy, post traumatic stress syndrome from being in zones of Armenia which were involved in a war from Sept 2020 - November 9th, 2020 where 5000 Armenian Soldiers were killed and thousands more injured and required treatment which the state was unable to provide.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>30795</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>3114</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>3114</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROL ROSENBERGER</PersonNm>
        <TitleTxt>CFO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID BRIN</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANE ZIMMERMAN</PersonNm>
        <TitleTxt>CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Carol Rosenberger</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO Box 343</AddressLine1Txt>
          <CityNm>Sonoma</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95476</ZIPCd>
        </USAddress>
        <PhoneNum>3104549883</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="21013475" softwareVersionNum="2021v4.1">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>111225</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>104940</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>126877</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>35000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>50915</CurrentTaxYearAmt>
        <TotalAmt>428957</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>111225</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>104940</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>126877</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>35000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>50915</CurrentTaxYearAmt>
        <TotalAmt>428957</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>17996</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>410961</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>428957</TotalSupportAmt>
      <PublicSupportCY170Pct>0.95800</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.89600</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="21013475" softwareVersionNum="2021v4.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.23</FormAndLineReferenceDesc>
        <ExplanationTxt>| Donee's Name: ADAM ABESHOUSE | Donee's Address: 128 MANOR LANE PELHAM NY 10803 | Cash Amount Given: $6200</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.31</FormAndLineReferenceDesc>
        <ExplanationTxt>| Donee's Name: YEREVAN BIENNALE ART FOUNDATION | Donee's Address: 15 KHORENATSI STREET YEREVAN 0100 Armenia | Cash Amount Given: $10000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.43</FormAndLineReferenceDesc>
        <ExplanationTxt>| Donee's Name: LEONID GUREVICH | Donee's Address: WIRE TRANSFER NEW YORK NY 10017 | Cash Amount Given: $6400</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
