<?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="2023v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-03-04T09:49:23-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>410746749</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CLIFTONLARSONALLEN LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>70 WELLS AVENUE SUITE 200</AddressLine1Txt>
        <CityNm>NEWTON</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02459</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>811525008</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KISORO CHILDREN'S FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>KISO</BusinessNameControlTxt>
      <PhoneNum>6172703147</PhoneNum>
      <USAddress>
        <AddressLine1Txt>125 BRATTLE STREET</AddressLine1Txt>
        <CityNm>CAMBRIDGE</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02138</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ELLEN WILLIAMS</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6172703147</PhoneNum>
      <SignatureDt>2024-02-23</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ELLEN</PersonFirstNm>
        <PersonLastNm>WILLIAMS</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ALAN T HUBERMAN CPA</PreparerPersonNm>
      <PTIN>P00006185</PTIN>
      <PhoneNum>6176410040</PhoneNum>
      <PreparationDt>2024-02-23</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.KISOROCHILDREN.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>111502</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>108085</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>3417</InvestmentIncomeAmt>
      <TotalRevenueAmt>111502</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>111160</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>3245</OtherExpensesTotalAmt>
      <TotalExpensesAmt>114405</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-2903</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>159699</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>156796</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>159699</BOYAmt>
        <EOYAmt>156796</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>159699</BOYAmt>
        <EOYAmt>156796</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>159699</BOYAmt>
        <EOYAmt>156796</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO RAISE MONEY FROM FRIENDS, FAMILY AND THE GENERAL PUBLIC TO BE USED TO SUPPORT THE EDUCATION, HEALTH AND WELFARE OF CHILDREN AND FAMILIES IN KISORO, UGANDA.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DURING 2023, THE KISORO CHILDREN'S FOUNDATION RAISED MONEY TO SUPPORT PROJECTS IN KISORO, UGANDA. WE PROVIDED FUNDS TO COMPLETE THE BUILDING OF THE INEZA CHILDREN'S CENTER, PROVIDED FUNDS FOR SCHOLARSHIPS TO THE INEZA PARENT'S SCHOOL, PROVIDED ASSISTANCE TO THE INEZA PARENTS' SCHOOL TO MAKE IMPROVEMENTS TO THE SCHOOL, PROVIDE ASSISTANCE TO SHIP DONATED BOOKS TO THE SCHOOL AND SCHOLARSHIPS AND SUPPORT TO NEEDY CHILDREN IN SECONDARY SCHOOLS IN UGANDA.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>111160</GrantsAndAllocationsAmt>
        <ForeignGrantsInd>X</ForeignGrantsInd>
        <ProgramServiceExpensesAmt>114405</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>114405</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CELESTE ROBB-NICHOLSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID GREY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES MILLER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAWRENCE MILLER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT SWEET</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ELLEN WILLIAMS</PersonNm>
        <TitleTxt>PRESIDENT, DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GEORGE ESTES</PersonNm>
        <TitleTxt>TREASURER, DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAREN SWEET</PersonNm>
        <TitleTxt>CLERK, DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</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>MA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>ELLEN WILLIAMS</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>125 BRATTLE STREET</AddressLine1Txt>
          <CityNm>CAMBRIDGE</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02138</ZIPCd>
        </USAddress>
        <PhoneNum>6172703147</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">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>72158</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>111964</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>92014</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>114903</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>108085</CurrentTaxYearAmt>
        <TotalAmt>499124</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>72158</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>111964</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>92014</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>114903</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>108085</CurrentTaxYearAmt>
        <TotalAmt>499124</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>126770</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>372354</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>263</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>267</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>204</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>245</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3417</CurrentTaxYearAmt>
        <TotalAmt>4396</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>503520</TotalSupportAmt>
      <PublicSupportCY170Pct>0.73950</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.73080</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <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="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST. AMOUNT: 159. DESCRIPTION: DIVIDEND . AMOUNT: 3,258. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 3,417.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: . GRANTEE NAME: INEZA CHILDREN'S CENTRE. AMOUNT GIVEN: 111,160.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: FILING FEES. AMOUNT: 89. DESCRIPTION: INSURANCE. AMOUNT: 532. DESCRIPTION: PAYMENT TRANSACTION FEES. AMOUNT: 159. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 2,195. DESCRIPTION: WIRE TRANSFER FEES. AMOUNT: 270. TOTAL TO FORM 990-EZ, LINE 16: 3,245.</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>
