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        <BusinessNameLine1Txt>OWLVIEW AND ACCUTAX</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 181</AddressLine1Txt>
        <CityNm>EAST SCHODACK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
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          <PropertyDesc>SHORT TERM SUMMARY ACCT 305</PropertyDesc>
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          <PropertyDesc>LONG TERM SUMMARY ACCT 305</PropertyDesc>
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        <IndividualWithBooksNm>THOMAS KUBIAK</IndividualWithBooksNm>
        <PhoneNum>5857422014</PhoneNum>
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        <OfficerDirTrstKeyEmplGrp>
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            <CityNm>VICTOR</CityNm>
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            <ZIPCd>14564</ZIPCd>
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          <TitleTxt>PRESIDENT</TitleTxt>
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        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ELIZABETH KUBIAK</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 660</AddressLine1Txt>
            <CityNm>VICTOR</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>14564</ZIPCd>
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          <TitleTxt>SECRETARY</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>THOMAS KUBIAK</PersonNm>
          <USAddress>
            <AddressLine1Txt>1C APPLEWOOD DRIVE</AddressLine1Txt>
            <CityNm>BALLSTON LAKE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12019</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>PAULETTE KUBIAK</PersonNm>
          <USAddress>
            <AddressLine1Txt>1C APPLEWOOD DRIVE</AddressLine1Txt>
            <CityNm>BALLSTON LAKE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
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          <TitleTxt>TRUSTEE</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
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          <TitleTxt>TRUSTEE</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JENNIFER KUBIAK</PersonNm>
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            <AddressLine1Txt>227 CRESTWOOD COURT</AddressLine1Txt>
            <CityNm>FISHKILL</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12524</ZIPCd>
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          <TitleTxt>TRUSTEE</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>REBECCA VORSTER</PersonNm>
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            <AddressLine1Txt>1136 BEEKMAN ROAD</AddressLine1Txt>
            <CityNm>HOPEWELL JUNCTION</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12533</ZIPCd>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>CHANCE VORSTER</PersonNm>
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            <AddressLine1Txt>1136 BEEKMAN ROAD</AddressLine1Txt>
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      <SupplementaryInformationGrp>
        <ContributingManagerNm>THOMAS KUBIAK</ContributingManagerNm>
        <ShareholderManagerNm>NONE</ShareholderManagerNm>
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          <RecipientPersonNm>THOMAS KUBIAK</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 159</AddressLine1Txt>
            <CityNm>VICTOR</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>14564</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>5188932683</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>ROCHESTER GRANTMAKERS FORUM COMMON GRANT APPLICATION</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>NONE</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>NONE</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>RENSSELAER COUNTY SEARCH AND RESCUE</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 149</AddressLine1Txt>
            <CityNm>EAST GREENBUSH</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12061</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TRUSTEE GRANT</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MERCY FLIGHT CENTRAL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2420 BRICKYARD ROAD</AddressLine1Txt>
            <CityNm>CANANDAIGUA</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>14424</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CONTRIBUTION TO CAPITAL CAMPAIGN</GrantOrContributionPurposeTxt>
          <Amt>20000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>GLENVILLE HILL FIRE DEPT</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1086 CHURCH ROAD</AddressLine1Txt>
            <CityNm>SCHENECTADY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12302</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PURCHASE OF INITIAL RESPONSE VEHICLE</GrantOrContributionPurposeTxt>
          <Amt>36000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>GAINESVILLE FIRE DEPT</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 353</AddressLine1Txt>
            <CityNm>GAINESVILLE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>14066</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PURCHASE ATV AND TRAILER</GrantOrContributionPurposeTxt>
          <Amt>22000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MERCY FLIGHT CENTRAL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2420 BRICKYARD ROAD</AddressLine1Txt>
            <CityNm>CANANDAIGUA</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>14424</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>INSURANCE FOR HELICOPTER</GrantOrContributionPurposeTxt>
          <Amt>54564</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>RONALD MCDONALD HOUSE</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>405 EAST 73RD ST</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10021</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TRUSTEE DESIGNATED GRANT</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>PERINTON VOLUNTEER AMBULANCE CORP</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1400 TURK HILL RD</AddressLine1Txt>
            <CityNm>FAIRPORT</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>14450</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>NEW BUILDING CAMPAIGN</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>FOREST RANGER FOUNDATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>15 TUNNEL HILL ROAD</AddressLine1Txt>
            <CityNm>CANAAN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12029</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TRUSTEE DESIGNATED GRANT</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>162064</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <OtherInvestmentIncomeGrp>
          <ExclusionCd>18</ExclusionCd>
        </OtherInvestmentIncomeGrp>
      </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>
    <InvestmentsCorpStockSchedule documentId="STM137">
      <InvestmentsCorporateStockGrp>
        <StockNm>1300 AMEREN CORP</StockNm>
        <EOYBookValueAmt>43903</EOYBookValueAmt>
        <EOYFMVAmt>94042</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>300 VENTAS INC</StockNm>
        <EOYBookValueAmt>0</EOYBookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 HP INC COM</StockNm>
        <EOYBookValueAmt>13841</EOYBookValueAmt>
        <EOYFMVAmt>30090</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 CLOROX</StockNm>
        <EOYBookValueAmt>67536</EOYBookValueAmt>
        <EOYFMVAmt>142590</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1040 BLACKSTONE GROUP LP</StockNm>
        <EOYBookValueAmt>39657</EOYBookValueAmt>
        <EOYFMVAmt>136157</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>500 HEWLETT PACKARD</StockNm>
        <EOYBookValueAmt>0</EOYBookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>2200 ARES CAPITAL</StockNm>
        <EOYBookValueAmt>43003</EOYBookValueAmt>
        <EOYFMVAmt>44066</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>300 CORNING</StockNm>
        <EOYBookValueAmt>7887</EOYBookValueAmt>
        <EOYFMVAmt>9135</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>12290 PAYCHEX - CONTR DATE VAL</StockNm>
        <EOYBookValueAmt>310814</EOYBookValueAmt>
        <EOYFMVAmt>1463862</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 ATT</StockNm>
        <EOYBookValueAmt>0</EOYBookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 CARRIER GLOBAL</StockNm>
        <EOYBookValueAmt>17982</EOYBookValueAmt>
        <EOYFMVAmt>57450</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>100 ANALOG DEVICES</StockNm>
        <EOYBookValueAmt>17683</EOYBookValueAmt>
        <EOYFMVAmt>19856</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>200 BRISTOL MYERS</StockNm>
        <EOYBookValueAmt>12473</EOYBookValueAmt>
        <EOYFMVAmt>10262</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>400 CORNING</StockNm>
        <EOYBookValueAmt>14120</EOYBookValueAmt>
        <EOYFMVAmt>12180</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>300 CISCO</StockNm>
        <EOYBookValueAmt>14510</EOYBookValueAmt>
        <EOYFMVAmt>15156</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>200 IBM</StockNm>
        <EOYBookValueAmt>28098</EOYBookValueAmt>
        <EOYFMVAmt>32710</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>700 MERCK AND CO</StockNm>
        <EOYBookValueAmt>40182</EOYBookValueAmt>
        <EOYFMVAmt>76314</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>100 NEXTERA</StockNm>
        <EOYBookValueAmt>5930</EOYBookValueAmt>
        <EOYFMVAmt>6074</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 RAYTHEON TECH</StockNm>
        <EOYBookValueAmt>53065</EOYBookValueAmt>
        <EOYFMVAmt>84140</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>200 CITIGROUP</StockNm>
        <EOYBookValueAmt>14467</EOYBookValueAmt>
        <EOYFMVAmt>10288</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>400 COCA COLA</StockNm>
        <EOYBookValueAmt>21886</EOYBookValueAmt>
        <EOYFMVAmt>23572</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>300 CONOCOPHILLIPS</StockNm>
        <EOYBookValueAmt>15479</EOYBookValueAmt>
        <EOYFMVAmt>34821</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>200 CVS</StockNm>
        <EOYBookValueAmt>14892</EOYBookValueAmt>
        <EOYFMVAmt>15792</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>400 DOW</StockNm>
        <EOYBookValueAmt>23088</EOYBookValueAmt>
        <EOYFMVAmt>21936</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 FORD</StockNm>
        <EOYBookValueAmt>19396</EOYBookValueAmt>
        <EOYFMVAmt>12190</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>100 HONEYWELL</StockNm>
        <EOYBookValueAmt>22812</EOYBookValueAmt>
        <EOYFMVAmt>20971</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>200 INTEL</StockNm>
        <EOYBookValueAmt>0</EOYBookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>200 JNJ</StockNm>
        <EOYBookValueAmt>32285</EOYBookValueAmt>
        <EOYFMVAmt>31348</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>300 JONSHON CTLS</StockNm>
        <EOYBookValueAmt>18490</EOYBookValueAmt>
        <EOYFMVAmt>17292</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>200 PFIZER</StockNm>
        <EOYBookValueAmt>7302</EOYBookValueAmt>
        <EOYFMVAmt>5758</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>200 PROTER AND GAMBLE</StockNm>
        <EOYBookValueAmt>27331</EOYBookValueAmt>
        <EOYFMVAmt>29308</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>300 VERIZON</StockNm>
        <EOYBookValueAmt>0</EOYBookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>200 WALMART</StockNm>
        <EOYBookValueAmt>27909</EOYBookValueAmt>
        <EOYFMVAmt>31530</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherExpensesSchedule documentId="STM103">
      <OtherExpensesScheduleGrp>
        <Desc>OTHER EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>1723</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncreasesSchedule documentId="STM115">
      <OtherIncreasesDetail>
        <Desc>CORRECTED BOY BOOK VALUES</Desc>
        <Amt>15314</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherLiabilitiesSchedule documentId="STM121">
      <OtherLiabilitiesDetail>
        <Desc>VARIOUS OUTSTANDING OPTIONS</Desc>
        <BOYBookValueAmt>34517</BOYBookValueAmt>
        <EOYBookValueAmt>13075</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
  </ReturnData>
</Return>