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    <ReturnTs>2024-11-15T12:55:20-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>PENA BRIONES MCDANIEL &amp; CO PC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>4171 N MESA SUITE B-100</AddressLine1Txt>
        <CityNm>EL PASO</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>799021498</ZIPCd>
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    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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      <BusinessName>
        <BusinessNameLine1Txt>LOUIS &amp; MIRIAM ROSENBAUM FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% JAMES JERRY ROSENBAUM</InCareOfNm>
      <BusinessNameControlTxt>LOUI</BusinessNameControlTxt>
      <PhoneNum>9157264594</PhoneNum>
      <USAddress>
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        <CityNm>EL PASO</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>799440659</ZIPCd>
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      <PersonNm>JAMES JERRY ROSENBAUM</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9155322704</PhoneNum>
      <SignatureDt>2024-07-30</SignatureDt>
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    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
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      <PreparerPersonNm>APRIL R SAMANIEGO CPA</PreparerPersonNm>
      <PTIN>P02046975</PTIN>
      <PhoneNum>9155421733</PhoneNum>
      <PreparationDt>2024-07-30</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
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        <InterestOnSavNetInvstIncmAmt>1416</InterestOnSavNetInvstIncmAmt>
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        <DividendsNetInvstIncmAmt>8</DividendsNetInvstIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="OtherIncomeSch2">452</OtherIncomeRevAndExpnssAmt>
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        <CompOfcrDirTrstRevAndExpnssAmt>0</CompOfcrDirTrstRevAndExpnssAmt>
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        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
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        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
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      <CapGainsLossTxInvstIncmDetail />
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>20</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>20</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>20</TaxBasedOnInvestmentIncomeAmt>
        <ExemptFrgnOrgTaxWthldAtSrceAmt>0</ExemptFrgnOrgTaxWthldAtSrceAmt>
        <TotalPaymentsAndCreditsAmt>0</TotalPaymentsAndCreditsAmt>
        <TaxDueAmt>20</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
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        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>JAMES JERRY ROSENBAUM</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>9157264594</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>PO BOX 659</AddressLine1Txt>
          <CityNm>EL PASO</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>799440659</ZIPCd>
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        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
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        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
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        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
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        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
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        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
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      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MARVIN ROSENBAUM</PersonNm>
          <USAddress>
            <AddressLine1Txt>1004 SINGING HILLS</AddressLine1Txt>
            <CityNm>EL PASO</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>79912</ZIPCd>
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          <TitleTxt>VP/TREASURER</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JAMES JERRY ROSENBAUM</PersonNm>
          <USAddress>
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            <StateAbbreviationCd>TX</StateAbbreviationCd>
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      <SumOfProgramRelatedInvstGrp />
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        <SetAsideCashDistriTestAmt>0</SetAsideCashDistriTestAmt>
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        <ExcessDistributionCyovAppCYAmt>0</ExcessDistributionCyovAppCYAmt>
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          <RecipientBusinessName>
            <BusinessNameLine1Txt>CHABAD LUBAVITCH</BusinessNameLine1Txt>
          </RecipientBusinessName>
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            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>79912</ZIPCd>
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          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TO SUPPORT A COMMUNITY-BASED NONPROFIT ORGANIZATION WHOSE EFFORTS ARE ROOTED IN TRADITIONAL JEWISH VALUES.</GrantOrContributionPurposeTxt>
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        <MembershipDuesAndAssmntGrp />
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        <NetRntlIncmReNotDebtFincdProp />
        <NetRentalIncomePersonalPropGrp />
        <OtherInvestmentIncomeGrp />
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        <GrossProfitLossSlsOfInvntryGrp />
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      <InvestmentsOtherGrp>
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      <TaxesDetail>
        <CategoryTxt>FEDERAL INCOME TAXES</CategoryTxt>
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