﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-15T10:41:14-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>263949606</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>AARON H RUBIN &amp; ASSOCIATES LP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>483 CHESTNUT STREET</AddressLine1Txt>
        <CityNm>CEDARHURST</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11516</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>454549248</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NISON GORDON MEMORIAL FUND INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>NISO</BusinessNameControlTxt>
      <PhoneNum>5167917971</PhoneNum>
      <USAddress>
        <AddressLine1Txt>16 SUNSET RD</AddressLine1Txt>
        <CityNm>LAWRENCE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11559</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LARRY GORDON</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5167917971</PhoneNum>
      <SignatureDt>2024-11-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>AARON H RUBIN CPA</PreparerPersonNm>
      <PTIN>P00189385</PTIN>
      <PhoneNum>5165967345</PhoneNum>
      <PreparationDt>2024-11-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="IRS990PF-01">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>541146</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>133250</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>751</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>751</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>5056</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>5056</DividendsNetInvstIncmAmt>
        <CapGainNetIncmNetInvstIncmAmt>0</CapGainNetIncmNetInvstIncmAmt>
        <GrossProfitRevAndExpnssAmt>0</GrossProfitRevAndExpnssAmt>
        <OtherIncomeRevAndExpnssAmt>0</OtherIncomeRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>139057</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>5807</TotalNetInvstIncmAmt>
        <LegalFeesRevAndExpnssAmt>0</LegalFeesRevAndExpnssAmt>
        <AccountingFeesRevAndExpnssAmt>0</AccountingFeesRevAndExpnssAmt>
        <OtherProfFeesRevAndExpnssAmt>0</OtherProfFeesRevAndExpnssAmt>
        <InterestRevAndExpnssAmt>506</InterestRevAndExpnssAmt>
        <InterestNetInvstIncmAmt>506</InterestNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt>0</TaxesRevAndExpnssAmt>
        <DeprecAndDpltnRevAndExpnssAmt>0</DeprecAndDpltnRevAndExpnssAmt>
        <TravConfMeetingRevAndExpnssAmt>2217</TravConfMeetingRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule-01" referenceDocumentName="AmortizationSchedule OtherExpensesSchedule">10251</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>6160</OtherExpensesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>12974</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>6666</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>144713</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>144713</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>157687</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>6666</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>144713</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-18630</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>11204</CashBOYAmt>
        <CashEOYAmt>2047</CashEOYAmt>
        <CashEOYFMVAmt>2047</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>389785</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>372124</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>440886</SavAndTempCashInvstEOYFMVAmt>
        <RcvblFromOfficersEOYAmt>0</RcvblFromOfficersEOYAmt>
        <OtherNtsAndLoansRcvblEOYAmt>0</OtherNtsAndLoansRcvblEOYAmt>
        <LandBldgInvestmentsEOYAmt>0</LandBldgInvestmentsEOYAmt>
        <OtherInvestmentsBOYAmt>98213</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="InvestmentsOtherSchedule2-01" referenceDocumentName="InvestmentsOtherSchedule2">98213</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>98213</OtherInvestmentsEOYFMVAmt>
        <LandEOYAmt>0</LandEOYAmt>
        <OtherAssetsBOYAmt>0</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt>0</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt>0</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>499202</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>472384</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>541146</TotalAssetsEOYFMVAmt>
        <LoansFromOfficersEOYAmt>0</LoansFromOfficersEOYAmt>
        <MortgagesAndNotesPayableEOYAmt>0</MortgagesAndNotesPayableEOYAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="OtherLiabilitiesSchedule-01" referenceDocumentName="OtherLiabilitiesSchedule">13702</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="OtherLiabilitiesSchedule-01" referenceDocumentName="OtherLiabilitiesSchedule">22821</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>13702</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>22821</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>485500</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>449563</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>485500</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>449563</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>499202</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>472384</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>485500</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-18630</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="OtherIncreasesSchedule-01" referenceDocumentName="OtherIncreasesSchedule">-17307</OtherIncreasesAmt>
        <SubtotalAmt>449563</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>449563</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>NET INVESTMENT GAIN/LOSS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2022-12-31</AcquiredDt>
          <SoldDt>2023-12-31</SoldDt>
          <GrossSalesPriceAmt>212090</GrossSalesPriceAmt>
          <DepreciationAmt>0</DepreciationAmt>
          <CostOrOtherBasisAmt>229398</CostOrOtherBasisAmt>
          <GainOrLossAmt>-17308</GainOrLossAmt>
          <FMVAsOf123169Amt>0</FMVAsOf123169Amt>
          <AdjustedBasisAsOf123169Amt>0</AdjustedBasisAsOf123169Amt>
          <ExcessFMVOverAdjustedBssAmt>0</ExcessFMVOverAdjustedBssAmt>
          <GainsMinusExcessOrLossesAmt>-17308</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>-17308</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>0</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>0</TaxBasedOnInvestmentIncomeAmt>
        <ExtsnRequestIncomeTaxPaidAmt>0</ExtsnRequestIncomeTaxPaidAmt>
        <TotalPaymentsAndCreditsAmt>0</TotalPaymentsAndCreditsAmt>
        <TaxDueAmt>0</TaxDueAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
      </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>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>LARRY GORDON</IndividualWithBooksNm>
        <PhoneNum>5165690502</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>15 SUNSET RD</AddressLine1Txt>
          <CityNm>LAWRENCE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11559</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>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>LARRY GORDON</PersonNm>
          <USAddress>
            <AddressLine1Txt>16 SUNSET RD</AddressLine1Txt>
            <CityNm>LAWRENCE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11559</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ESTA GORDON</PersonNm>
          <USAddress>
            <AddressLine1Txt>16 SUNSET RD</AddressLine1Txt>
            <CityNm>LAWRENCE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11559</ZIPCd>
          </USAddress>
          <TitleTxt>TREASURER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>GENERAL SOCIAL SERVICES</Description1Txt>
        <Expenses1Amt>29570</Expenses1Amt>
        <Description2Txt>TUITION SCHOLARSHIP FOR UNDERPREVILEDGED CHILDREN</Description2Txt>
        <Expenses2Amt>105143</Expenses2Amt>
        <Description3Txt>SUPPORT FOR CHILDREN WITH SPECIAL NEEDS</Description3Txt>
        <Expenses3Amt>0</Expenses3Amt>
        <Description4Txt>SUPPORT FOR PEOPLE IMPACTED BY MEDICAL CRISES</Description4Txt>
        <Expenses4Amt>10000</Expenses4Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>0</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>0</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>0</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>0</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>0</TotalTaxAmt>
        <DistributableBeforeAdjAmt>0</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>0</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>144713</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>144713</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>112180</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>136512</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>0</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>0</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>0</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>248692</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>144713</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <RemainingDistriFromCorpusAmt>144713</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>393405</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>112180</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>281225</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>136512</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>0</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>0</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>0</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>144713</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>LARRY GORDON</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>16 SUNSET ROAD</AddressLine1Txt>
            <CityNm>LAWRENCE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11559</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>5165690502</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>WRITTEN REQUESTS, FINACIAL INFORMATION OR CERTIFICATION</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>NONE</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>NONE</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CHABAD OF THE 5 TOWNS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>74 MAPLE AVE</AddressLine1Txt>
            <CityNm>CEDARHURST</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11516</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>ACTIVE</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL SOCIAL SERVICES</GrantOrContributionPurposeTxt>
          <Amt>13000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>TORAH ACADEMY FOR GIRLS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>444 BEACH 6TH ST</AddressLine1Txt>
            <CityNm>FAR ROCKAWAY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11691</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>ACTIVE</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION ASSISTANCE FORUNDERPREVILEDGED CHILDREN</GrantOrContributionPurposeTxt>
          <Amt>19350</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>YESHIVA AVIR YAAKOV</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>766 N MAIN ST</AddressLine1Txt>
            <CityNm>SPRING VALLEY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10977</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>ACTIVE</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION ASSISTANCE FORUNDERPREVILEDGED CHILDREN</GrantOrContributionPurposeTxt>
          <Amt>0</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>EZRAS ACHIM</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>637 EMPIRE BLVD</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11213</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>ACTIVE</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>UNRESTRICTEDUNRESTRICTED</GrantOrContributionPurposeTxt>
          <Amt>0</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>YESHIVA DARCHEI TORAH</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>257 BEACH 17TH STREET</AddressLine1Txt>
            <CityNm>FAR ROCKAWAY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11691</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>ACTIVE</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION ASSISTANCE FORUNDERPREVILEDGED CHILDREN</GrantOrContributionPurposeTxt>
          <Amt>24967</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CONGREGATION KNESETH ISRAEL</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>728 EMPIRE AVE</AddressLine1Txt>
            <CityNm>FAR ROCKAWAY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11691</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>ACTIVE</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL SOCIAL SERVICES</GrantOrContributionPurposeTxt>
          <Amt>0</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>DERECH AYSON RABBINICAL SEMINARY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>802 HICKSVILLE RD</AddressLine1Txt>
            <CityNm>FAR ROCKAWAY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11691</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>ACTIVE</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION ASSISTANCE FORUNDERPREVILEDGED CHILDREN</GrantOrContributionPurposeTxt>
          <Amt>0</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>FRIENDS OF BET EL</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>6827 JUNO ST</AddressLine1Txt>
            <CityNm>FOREST HILL</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11375</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>ACTIVE</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>UNRESTRICTEDCONTRIBUTIONS</GrantOrContributionPurposeTxt>
          <Amt>0</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Yeshiva Nishmas HaTorah</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>6 FRANKLIN PLACE</AddressLine1Txt>
            <CityNm>WOODMERE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11598</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>ACTIVE</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION ASSISTANCE FORUNDERPREVILEDGED CHILDREN</GrantOrContributionPurposeTxt>
          <Amt>4000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Yeshiva of South shore</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1170 William St</AddressLine1Txt>
            <CityNm>HEWLETT</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11557</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>ACTIVE</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION ASSISTANCE FORUNDERPREVILEDGED CHILDREN</GrantOrContributionPurposeTxt>
          <Amt>0</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>FRIENDS OF BUKUR CHOLIM</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 294</AddressLine1Txt>
            <CityNm>LAWRENCE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11559</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>Active</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL SOCIAL SERVICES</GrantOrContributionPurposeTxt>
          <Amt>6500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>HATZOLAH</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>621 BEACH 9TH ST</AddressLine1Txt>
            <CityNm>FAR ROCKAWAY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11691</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>ACTIVE</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL SOCIAL SERVICES</GrantOrContributionPurposeTxt>
          <Amt>1800</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>YESHIVATH GESHER</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>650 Broadway</AddressLine1Txt>
            <CityNm>CEDARHURST</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11516</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>ACTIVE</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION ASSISTANCE FORUNDERPREVILEDGED CHILDREN</GrantOrContributionPurposeTxt>
          <Amt>0</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CHAI LIFELINE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>151 WEST 30TH STREET</AddressLine1Txt>
            <CityNm>NEW YORL</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10001</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>ACTIVE</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT FORPEOPLE IMPACTEDBY MEDICAL CRISES</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>HEBREW ACADEMY OF LONG BEACH</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>523 CHURCH AVENUE</AddressLine1Txt>
            <CityNm>WOODMERE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11598</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>ACTIVE</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION ASSISTANCE FORUNDERPREVILEDGED CHILDREN</GrantOrContributionPurposeTxt>
          <Amt>37025</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>MESIVTA ATERES YAAKOV</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>131 WASHINGTON AVE</AddressLine1Txt>
            <CityNm>LAWRENCE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11559</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>ACTIVE</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION ASSISTANCE FORUNDERPREVILEDGED CHILDREN</GrantOrContributionPurposeTxt>
          <Amt>9801</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>HEBREW ACEDEMY FIVE TOWNS AND ROCKAWAY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>389 CENTRAL AVE</AddressLine1Txt>
            <CityNm>LAWRENCE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11559</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>ACTIVE</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION ASSISTANCE FORUNDERPREVILEDGED CHILDREN</GrantOrContributionPurposeTxt>
          <Amt>0</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Maimonides Educational Center</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>2083 Seneca Gate</AddressLine1Txt>
            <CityNm>MERRICK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11556</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>ACTIVE</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TUITION ASSISTANCE FORUNDERPREVILEDGED CHILDREN</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CAMP HASC</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1563 49TH STREET</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>ACTIVE</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT FORCHILDREN OF SPECIAL NEEDS</GrantOrContributionPurposeTxt>
          <Amt>0</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>TOTAL CONTRIBUTIONS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>UNDER 1000</AddressLine1Txt>
            <CityNm>LAWRENCE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11559</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>ACTIVE</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL SOCIAL SERVICES</GrantOrContributionPurposeTxt>
          <Amt>8270</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>144713</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <ProgramServiceRevenueDtl>
          <Desc>CONTRIBUTIONS</Desc>
        </ProgramServiceRevenueDtl>
        <IntOnSavAndTempCashInvstGrp>
          <BusinessCd>523920</BusinessCd>
          <UnrelatedBusinessTaxblIncmAmt>751</UnrelatedBusinessTaxblIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <BusinessCd>523920</BusinessCd>
          <UnrelatedBusinessTaxblIncmAmt>5056</UnrelatedBusinessTaxblIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <BusinessCd>523920</BusinessCd>
          <UnrelatedBusinessTaxblIncmAmt>-17307</UnrelatedBusinessTaxblIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>-11500</UnrelatedBusinessTaxblIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>-11500</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>1A</LineNumberTxt>
          <RelationshipStatementTxt>PROVIDED FUNDING FOR CHARITABLE DISTRIBUTIONS AND GRANTS</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <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>
    <InvestmentsOtherSchedule2 documentId="InvestmentsOtherSchedule2-01">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>INVESTMENT IN GIRL WITH A BOW</CategoryOrItemTxt>
        <BookValueAmt>70000</BookValueAmt>
        <EOYFMVAmt>70000</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>INVESTMENT IN INSURANCE POLICY</CategoryOrItemTxt>
        <BookValueAmt>28213</BookValueAmt>
        <EOYFMVAmt>28213</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule-01">
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>1493</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MANAGEMENT FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>6160</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>6160</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CREDIT CARD CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>777</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TRANSACTION PROCESSING</Desc>
        <RevenueAndExpensesPerBooksAmt>1820</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MISC</Desc>
        <RevenueAndExpensesPerBooksAmt>1</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncreasesSchedule documentId="OtherIncreasesSchedule-01">
      <OtherIncreasesDetail>
        <Desc>CAP GAIN INCOME (LOSS)</Desc>
        <Amt>-17307</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherLiabilitiesSchedule documentId="OtherLiabilitiesSchedule-01">
      <OtherLiabilitiesDetail>
        <Desc>CREDIT CARD PAYABLE</Desc>
        <BOYBookValueAmt>13702</BOYBookValueAmt>
        <EOYBookValueAmt>22821</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
  </ReturnData>
</Return>