﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-09-04T11:48:12-00:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>834701792</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Lewis Sharpstone &amp; Co</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5074 Tendilla Ave</AddressLine1Txt>
        <CityNm>Woodland Hills</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91364</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>465018518</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LATHAMCARES COLLEAGUE ASSISTANCE FUND</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LATH</BusinessNameControlTxt>
      <PhoneNum>7147558268</PhoneNum>
      <USAddress>
        <AddressLine1Txt>555 WEST 5TH STREET STE 300</AddressLine1Txt>
        <CityNm>LOS ANGELES</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>900131020</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>WENDY ATROKHOV</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7147558268</PhoneNum>
      <SignatureDt>2024-09-04</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>LEWIS SHARPSTONE</PreparerPersonNm>
      <PTIN>P02256953</PTIN>
      <PhoneNum>8185701960</PhoneNum>
      <PreparationDt>2024-09-04</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="990EZ" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>WWW.LATHAMCARES.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>25187</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>16395</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>8792</InvestmentIncomeAmt>
      <TotalRevenueAmt>25187</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>24855</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>8322</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>3836</OtherExpensesTotalAmt>
      <TotalExpensesAmt>37013</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-11826</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>467434</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>4478</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>460086</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>467434</BOYAmt>
        <EOYAmt>460086</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>467434</BOYAmt>
        <EOYAmt>460086</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>467434</BOYAmt>
        <EOYAmt>460086</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SEE SCHEDULE O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>IN 2023, LATHAMCARES MADE A GRANT OF 12,355 TO A COLLEAGUE DUE TO PERSONAL FINANCIAL HARDSHIPS CAUSED BY AN EMERGENCY SITUATION. CONTINUED SCH. O</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>24855</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>24855</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>24855</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WENDY ATROKHOV</PersonNm>
        <TitleTxt>DIRECTOR, PRESIDENTFROM JAN 2023</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATT FRITZ FROM JAN 2023</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FARHAN AZIZ</PersonNm>
        <TitleTxt>DIRECTOR, CFO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANA O'BRIEN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SANDRA HERNANDEZ</PersonNm>
        <TitleTxt>DIRECTOR, VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTIAN LIDYARD FROM APR 2023</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRENDEN WAGNER TO APR 2023</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSHUA S FRIEDLANDER TO JAN 2023</PersonNm>
        <TitleTxt>DIRECTOR, PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.50</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>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>IL</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>FARHAN AZIZ</PersonNm>
        <USAddress>
          <AddressLine1Txt>650 TOWN CENTER DRIVE</AddressLine1Txt>
          <CityNm>COSTA MESA</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>926267135</ZIPCd>
        </USAddress>
        <PhoneNum>7147558268</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>25485</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>43086</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>27100</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>11865</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>16395</CurrentTaxYearAmt>
        <TotalAmt>123931</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>25485</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>43086</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>27100</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>11865</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>16395</CurrentTaxYearAmt>
        <TotalAmt>123931</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>32586</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>91345</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>7738</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>6533</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5079</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8257</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8792</CurrentTaxYearAmt>
        <TotalAmt>36399</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>160330</TotalSupportAmt>
      <PublicSupportCY170Pct>0.56970</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.67980</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="990O" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10, Grants Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity GRANTS/ASSISTANCE, Grantee INDIVIDUAL 555 W. 5TH STREET, 300 LOS ANGELES CA 90013, Cash Grant 12,355, Relationship</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10, Grants Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity GRANTS/ASSISTANCE, Grantee GLOBAL GIVING 221 S FIGUEROA ST. 400 LOS ANGELES CA 90012, Cash Grant 12,500, Relationship</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURANCE 2,830</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>FILING FEES 1,006</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20, Net Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED GAIN/LOSS 4,478</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part III, Line PRIMARY EXEMPT PURPOSE -</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PURPOSE OF LATHAMCARES COLLEAGUE ASSISTANCE FUND IS TO PROVIDE ASSISTANCE TO COLLEAGUES AND THOSE AFFILIATED WITH LATHAM WATKINS, LLP IN TIMES OF HARDSHIP, PERSONAL CRISIS AND EMERGENCIES. ALSO, AT THE DIRECTION OF THE BOARD, THE FUND MAY ALSO DIRECT GRANTS TO REPUTABLE FIRST RESPONDERS ENGAGED IN REGIONAL, NATIONAL, AND/OR INTERNATIONAL DISASTER RELIEF EFFORTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part III, Line 28</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTINUED . IN ADDITION THERE WAS ONE CHARITABLE DONATION MADE TO GLOBAL GIVING IN THE AMOUNT OF 12,500.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>