<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-03-16T10:15:01-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-11-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>841894608</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SANDERS WALSH &amp; EATON CPAS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 1427</AddressLine1Txt>
        <CityNm>W CHATHAM</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02669</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-12-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>043293575</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>JAMES R MCPHEE FOUNDATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>C/O JOHN S MCPHEE</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>JAME</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>1 FIDDLERS LANDING</AddressLine1Txt>
        <CityNm>HARWICH PORT</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02646</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOHN S MCPHEE</PersonNm>
      <PersonTitleTxt>TRUSTEE</PersonTitleTxt>
      <SignatureDt>2024-02-20</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JOHN</PersonFirstNm>
        <PersonLastNm>MCPHEE</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOSEPH F MCGEE CPA</PreparerPersonNm>
      <PTIN>P01584870</PTIN>
      <PhoneNum>5089450031</PhoneNum>
      <PreparationDt>2024-02-23</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>12834</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>3</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>12831</InvestmentIncomeAmt>
      <TotalRevenueAmt>12834</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>800</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>258</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>499</OtherExpensesTotalAmt>
      <TotalExpensesAmt>1557</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>11277</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>439629</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-97172</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>353734</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>439019</BOYAmt>
        <EOYAmt>353368</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>610</BOYAmt>
        <EOYAmt>366</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>439629</BOYAmt>
        <EOYAmt>353734</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>439629</BOYAmt>
        <EOYAmt>353734</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO RAISE SCHOLARSHIP FUNDS TO BE AWARDED PRIMARILY TO MONOMOY REGIONAL HIGH SCHOOL GRADUATES FOR COLLEGE EDUCATION.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE FOUNDATION IS OPERATED PRIMARILY FOR THE PURPOSE OF GRANTING SCHOLARSHIPS TO GRADUATES OF MONOMOY REGIONAL HIGH SCHOOL,FORMERLY HARWICH HIGH SCHOOL, TO ASSIST THEM IN PURSUING POST GRADUATE EDUCATION AT INSTITUTIONS OF HIGHER LEARNING.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE FOUNDATION IS OPERATED PRIMARILY FOR THE PURPOSE OF GRANTING SCHOLARSHIPS TO GRADUATES OF MONOMOY REGIONAL HIGH SCHOOL,FORMERLY HARWICH HIGH SCHOOL, TO ASSIST THEM IN PURSUING POST GRADUATE EDUCATION AT INSTITUTIONS OF HIGHER LEARNING.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>244</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>244</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN S MCPHEE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LINDA MCPHEE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>JOHN MCPHEE</PersonNm>
        <USAddress>
          <AddressLine1Txt>1 FIDDLERS LANDING</AddressLine1Txt>
          <CityNm>HARWICH PORT</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02646</ZIPCd>
        </USAddress>
        <PhoneNum>5084324189</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus2YearsAmt>3</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3</CurrentTaxYearAmt>
        <TotalAmt>9</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus2YearsAmt>3</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3</CurrentTaxYearAmt>
        <TotalAmt>9</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>9</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>11890</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10080</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>10485</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10035</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>12831</CurrentTaxYearAmt>
        <TotalAmt>55321</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>11890</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10080</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>10485</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10035</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>12831</CurrentTaxYearAmt>
        <TotalAmt>55321</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>11890</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10080</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>10488</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10038</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>12834</CurrentTaxYearAmt>
        <TotalAmt>55330</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.00020</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.00010</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>1.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>1.00000</InvestmentIncomePYPct>
      <PrivateFoundation509Ind>X</PrivateFoundation509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE SUPPLIES 220 FILING FEES 35 NON-INVESTMENT DEPRECIATION 244 TOTAL 499</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>DECREASE IN UNREALIZED APPREC. ON INVESTMENT -97,172</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPUTER 5,657 5,657 LESS ACCUMULATED DEPRECIATION 5,047 5,291 TOTAL 610 366</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO RAISE SCHOLARSHIP FUNDS TO BE AWARDED PRIMARILY TO MONOMOY REGIONAL HIGH SCHOOL GRADUATES FOR COLLEGE EDUCATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION IS OPERATED PRIMARILY FOR THE PURPOSE OF GRANTING SCHOLARSHIPS TO GRADUATES OF MONOMOY REGIONAL HIGH SCHOOL,FORMERLY HARWICH HIGH SCHOOL, TO ASSIST THEM IN PURSUING POST GRADUATE EDUCATION AT INSTITUTIONS OF HIGHER LEARNING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION IS OPERATED PRIMARILY FOR THE PURPOSE OF GRANTING SCHOLARSHIPS TO GRADUATES OF MONOMOY REGIONAL HIGH SCHOOL,FORMERLY HARWICH HIGH SCHOOL, TO ASSIST THEM IN PURSUING POST GRADUATE EDUCATION AT INSTITUTIONS OF HIGHER LEARNING.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
