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    <ReturnTs>2024-05-02T17:11:48Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>431871840</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Block Advisors</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7626 W SYLVANIA AVE</AddressLine1Txt>
        <CityNm>SYLVANIA</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43560</ZIPCd>
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    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>341924720</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>REYNALDO C SORIANO MD</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>MEMORIAL FUND</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>REYN</BusinessNameControlTxt>
      <PhoneNum>4198432070</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 524</AddressLine1Txt>
        <CityNm>Napoleon</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43545</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHAEL SORIANO</PersonNm>
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      <PhoneNum>4198432070</PhoneNum>
      <SignatureDt>2024-05-03</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
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    <SigningOfficerGrp>
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        <PersonFirstNm>MICHAEL</PersonFirstNm>
        <PersonLastNm>SORIANO</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Vicky Foeller</PreparerPersonNm>
      <PTIN>P00030490</PTIN>
      <PhoneNum>4195351964</PhoneNum>
      <PreparationDt>2024-05-02</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>30100</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>11000</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>220</InterestOnSavRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>11220</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>0</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>2000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>2000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>2000</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>2000</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>9220</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>20880</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>30100</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>30100</SavAndTempCashInvstEOYFMVAmt>
        <TotalAssetsBOYAmt>20880</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>30100</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>30100</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>20880</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>30100</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>20880</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>30100</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>20880</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>30100</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>20880</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>9220</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>30100</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>30100</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <TaxDueAmt>0</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>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>OH</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd referenceDocumentId="1">true</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>false</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>NA</WebsiteAddressTxt>
        <IndividualWithBooksNm>MICHAEL SORIANO</IndividualWithBooksNm>
        <PhoneNum>4198432070</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>2135 OLD MILL RD</AddressLine1Txt>
          <CityNm>Toledo</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43615</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>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <ExcessBusinessHoldingsInd>false</ExcessBusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <TransactionsFailToQlfyAsExcInd>false</TransactionsFailToQlfyAsExcInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MICHAEL SORIANO</PersonNm>
          <USAddress>
            <AddressLine1Txt>2135 OLD MILL RD</AddressLine1Txt>
            <CityNm>Toledo</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>43615</ZIPCd>
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          <TitleTxt>PRES/TREASURER</TitleTxt>
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          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>FE C SORIANO</PersonNm>
          <USAddress>
            <AddressLine1Txt>2135 OLD MILL RD</AddressLine1Txt>
            <CityNm>Toledo</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>43615</ZIPCd>
          </USAddress>
          <TitleTxt>VICE PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>LISA SORIANO</PersonNm>
          <USAddress>
            <AddressLine1Txt>2135 OLD MILL RD</AddressLine1Txt>
            <CityNm>Toledo</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>43615</ZIPCd>
          </USAddress>
          <TitleTxt>SECRETARY</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>23319</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>23319</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>23319</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>350</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>22969</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>1148</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>1148</MinimumInvestmentReturnAmt>
        <DistributableBeforeAdjAmt>1148</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>1148</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>1148</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>2000</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>2000</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>1148</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>364</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>388</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>412</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>436</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>460</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>2060</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>2000</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>1148</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>852</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>2912</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>364</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>2548</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>388</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>412</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>436</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>460</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>852</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>FE C SORIANO</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>NAPOLEON PUBLIC LIBRARY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>310 W CLINTON ST</AddressLine1Txt>
            <CityNm>NAPOLEON</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>43545</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>EOF</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PURCHASE OF LITERARY MATERIALS</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>2000</TotalGrantOrContriPdDurYrAmt>
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        <IntOnSavAndTempCashInvstGrp>
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        <SubtotalsIncmProducingActyGrp>
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        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>220</TotalIncomeProducingActyAmt>
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        <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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        <PersonNm>FE SORIANO</PersonNm>
        <USAddress>
          <AddressLine1Txt>2135 OLD MILL RD</AddressLine1Txt>
          <CityNm>TOLEDO</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43615</ZIPCd>
        </USAddress>
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