﻿<?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>2024-11-04T15:34:12-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>320530003</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>QUIGLEY &amp; MIRON</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3550 WILSHIRE BLVD 1660</AddressLine1Txt>
        <CityNm>LOS ANGELES</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90010</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>956141040</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WESTCHESTER MENTAL HEALTH GUILD</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <PhoneNum>3106701410</PhoneNum>
      <USAddress>
        <AddressLine1Txt>CO AMCS 7891 LA TIJERA BLVD</AddressLine1Txt>
        <CityNm>LOS ANGELES</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90045</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>YLLA DE LEON</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3106701410</PhoneNum>
      <SignatureDt>2024-11-04</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ARMEN GRIGORIAN</PreparerPersonNm>
      <PTIN>P01582463</PTIN>
      <PhoneNum>2136393550</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>53798</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>39784</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>6176</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041300001" fndrsngEventContriPrevRptAmt="18101">7838</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>7838</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>45960</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>40000</GrantsAndSimilarAmountsPaidAmt>
      <PrintingPublicationsPostageAmt>337</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>8761</OtherExpensesTotalAmt>
      <TotalExpensesAmt>49098</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-3138</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>24335</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>21197</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>24335</BOYAmt>
        <EOYAmt>21197</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>24335</BOYAmt>
        <EOYAmt>21197</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>24335</BOYAmt>
        <EOYAmt>21197</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO RAISE FUNDS IN SUPPORT OF AMCS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HELP MAINTAIN THE CONTINUED OPERATION OF AIRPORT MARINA COUNSELING SERVICES (AMCS), THE PURPOSE OF WHICH IS TO PROVIDE AFFORDABLE MENTAL HEALTH SUPPORT.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>40000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>47163</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>47163</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANIE GUTHRIE SKJERVEM</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>YLLA DE LEON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>YLLA DE LEON</PersonNm>
        <USAddress>
          <AddressLine1Txt>C/O AMCS 7891 LA TIJERA BLVD</AddressLine1Txt>
          <CityNm>LOS ANGELES</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90045</ZIPCd>
        </USAddress>
        <PhoneNum>3106701410</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>5322</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>11886</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>35056</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>49465</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>38122</CurrentTaxYearAmt>
        <TotalAmt>139851</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>56690</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>43908</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>12303</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7169</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>7838</CurrentTaxYearAmt>
        <TotalAmt>127908</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>62012</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>55794</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>47359</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>56634</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>45960</CurrentTaxYearAmt>
        <TotalAmt>267759</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>267759</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>1</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>1</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>1</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>1</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>62013</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>55794</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>47359</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>56634</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>45960</CurrentTaxYearAmt>
        <TotalAmt>267760</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>HOLIDAY LIGHTS TOUR</Event1Nm>
        <GrossReceiptsEvent1Amt>19028</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>14940</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>4088</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>4088</OtherDirectExpensesEvent1Amt>
        <Event2Nm>TACO TAKEOUT</Event2Nm>
        <GrossReceiptsEvent2Amt>4678</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>1978</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>2700</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>2700</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>4</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>2233</GrossReceiptsOtherEventsAmt>
        <CharitableContriOtherEventsAmt>1183</CharitableContriOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>1050</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>1050</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>25939</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>18101</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>7838</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>7838</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>7838</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>0</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: GRANTS. GRANTEE NAME: AIRPORT MARINA COUNSELING SERVICE. GRANTEE ADDRESS: 7891 LA TIJERA BOULEVARD LOS ANGELES, CA 90045. DATE OF GIFT: 05/31/24. AMOUNT GIVEN: 40,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ANNUAL MEETING. AMOUNT: 3,275. DESCRIPTION: MISCELLANEOUS EXPENSE. AMOUNT: 3,888. DESCRIPTION: PUBLIC RELATIONS. AMOUNT: 1,598. TOTAL TO FORM 990-EZ, LINE 16: 8,761.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>