﻿<?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>2024-11-08T21:05:02-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <DisasterReliefTxt>EXTENSION GRANTED UNTIL NOVEMBER 15, 2023</DisasterReliefTxt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>251480041</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>STENGER BIES &amp; COMPANY INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1910 COCHRAN RD SUITE 726</AddressLine1Txt>
        <CityNm>PITTSBURGH</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15220</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>467164742</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>OFF THE WALL CHARITABLE TRUST</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>OFFT</BusinessNameControlTxt>
      <PhoneNum>7248733576</PhoneNum>
      <USAddress>
        <AddressLine1Txt>25 WEST MAIN STREET</AddressLine1Txt>
        <CityNm>CARNEGIE</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15106</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ERIKA V CUENCA</PersonNm>
      <PersonTitleTxt>TRUSTEE</PersonTitleTxt>
      <PhoneNum>7248733576</PhoneNum>
      <SignatureDt>2024-11-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARY G BACHORSKI</PreparerPersonNm>
      <PTIN>P00747581</PTIN>
      <PhoneNum>4123417788</PhoneNum>
      <PreparationDt>2024-11-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="13">
    <IRS990PF documentId="RetDoc14">
      <SpecialConditionDesc>EXTENSION GRANTED UNTIL NOVEMBER 15, 2023</SpecialConditionDesc>
      <AmendedReturnInd>X</AmendedReturnInd>
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>23834</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>270000</ContriRcvdRevAndExpnssAmt>
        <NetGainSaleAstRevAndExpnssAmt referenceDocumentId="RetDoc6">-81336</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>300000</GrossSalesPriceAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="RetDoc11">92815</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeAdjNetIncmAmt>92815</OtherIncomeAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>281479</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>92815</TotalAdjNetIncmAmt>
        <OthEmplSlrsWgsRevAndExpnssAmt>67517</OthEmplSlrsWgsRevAndExpnssAmt>
        <OthEmplSlrsWgsDsbrsChrtblAmt>67517</OthEmplSlrsWgsDsbrsChrtblAmt>
        <PensionEmplBnftRevAndExpnssAmt>5853</PensionEmplBnftRevAndExpnssAmt>
        <PensionEmplBnftDsbrsChrtblAmt>5853</PensionEmplBnftDsbrsChrtblAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="RetDoc8">2670</LegalFeesRevAndExpnssAmt>
        <LegalFeesDsbrsChrtblAmt>2670</LegalFeesDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc4">8787</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesChrtblPrpsAmt>8787</AccountingFeesChrtblPrpsAmt>
        <InterestRevAndExpnssAmt>4927</InterestRevAndExpnssAmt>
        <InterestDsbrsChrtblAmt>4927</InterestDsbrsChrtblAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc13">351</TaxesRevAndExpnssAmt>
        <TaxesDsbrsChrtblAmt>351</TaxesDsbrsChrtblAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="RetDoc5">6291</DeprecAndDpltnRevAndExpnssAmt>
        <OccupancyRevAndExpnssAmt>37873</OccupancyRevAndExpnssAmt>
        <OccupancyDsbrsChrtblAmt>37873</OccupancyDsbrsChrtblAmt>
        <TravConfMeetingRevAndExpnssAmt>540</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingDsbrsChrtblAmt>540</TravConfMeetingDsbrsChrtblAmt>
        <PrintingAndPubRevAndExpnssAmt>1378</PrintingAndPubRevAndExpnssAmt>
        <PrintingAndPubDsbrsChrtblAmt>1378</PrintingAndPubDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc10">84614</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>84614</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>220801</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>214510</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>236000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>236000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>456801</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>450510</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-175322</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>92815</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>48394</CashBOYAmt>
        <CashEOYAmt>18584</CashEOYAmt>
        <CashEOYFMVAmt>18584</CashEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>35793</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>9960</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>368481</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="RetDoc7">25833</LandEOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="RetDoc9">5250</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="RetDoc9">5250</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>416875</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>49667</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>23834</TotalAssetsEOYFMVAmt>
        <MortgagesAndNotesPayableBOYAmt>191662</MortgagesAndNotesPayableBOYAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="RetDoc12">4066</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="RetDoc12">3842</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>195728</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>3842</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>221147</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>45825</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>221147</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>45825</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>416875</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>49667</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>221147</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-175322</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>45825</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>45825</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>PA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>true</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>ERIKA V CUENCA</IndividualWithBooksNm>
        <PhoneNum>7248733576</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>5265 KEYSTONE STREET</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15201</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>
        <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>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ERIKA V CUENCA</PersonNm>
          <USAddress>
            <AddressLine1Txt>5265 KEYSTONE STREET</AddressLine1Txt>
            <CityNm>PITTSBURGH</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>15201</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>TO SUPPORT, MAINTAIN OR GRANT AID TO CHARITABLE ORGANIZATIONS AND TO DIRECTLY PRODUCE, PERFORM OR SPONSOR THEATRICAL PRODUCTIONS FOR THE GENERAL PUBLIC WHICH ARE EXPERIMENTAL, INNOVATIVE AND DEPART FROM TRADITIONAL NORMS AND WHICH MAY ALSO CHALLENGE SOCIAL, CULTURAL AND ARTISTIC VALUES.</Description1Txt>
        <Expenses1Amt>209832</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>43913</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>402976</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>446889</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>446889</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>6703</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>440186</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>22009</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <Sect4942j3j5FndtnAndFrgnOrgInd>X</Sect4942j3j5FndtnAndFrgnOrgInd>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>450510</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>450510</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <QualifyingDistributionsAmt>450510</QualifyingDistributionsAmt>
        <RemainingDistriFromCorpusAmt>450510</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>450510</TotalCorpusAmt>
      </UndistributedIncomeGrp>
      <PrivateOperatingFoundationsGrp>
        <PrivateOperatingFndtnRulingDt>2018-01-01</PrivateOperatingFndtnRulingDt>
        <Section4942j3Ind>X</Section4942j3Ind>
        <LessorAdjNetIncmMinInvstRetGrp>
          <CurrentYearAmt>22009</CurrentYearAmt>
          <Year1Amt>18752</Year1Amt>
          <Year2Amt>19385</Year2Amt>
          <Year3Amt>17808</Year3Amt>
          <TotalAmt>77954</TotalAmt>
        </LessorAdjNetIncmMinInvstRetGrp>
        <Pct85LessorAdjIncmOrMinRetGrp>
          <CurrentYearAmt>18708</CurrentYearAmt>
          <Year1Amt>15939</Year1Amt>
          <Year2Amt>16477</Year2Amt>
          <Year3Amt>15137</Year3Amt>
          <TotalAmt>66261</TotalAmt>
        </Pct85LessorAdjIncmOrMinRetGrp>
        <QualifyingDistributionsGrp>
          <CurrentYearAmt>450510</CurrentYearAmt>
          <Year1Amt>139742</Year1Amt>
          <Year2Amt>203563</Year2Amt>
          <Year3Amt>319650</Year3Amt>
          <TotalAmt>1113465</TotalAmt>
        </QualifyingDistributionsGrp>
        <QualifyingDistriMadeDrtGrp>
          <CurrentYearAmt>450510</CurrentYearAmt>
          <Year1Amt>139742</Year1Amt>
          <Year2Amt>203563</Year2Amt>
          <Year3Amt>319650</Year3Amt>
          <TotalAmt>1113465</TotalAmt>
        </QualifyingDistriMadeDrtGrp>
        <TwoThirdsMinimumInvstRetGrp>
          <CurrentYearAmt>14673</CurrentYearAmt>
          <Year1Amt>12501</Year1Amt>
          <Year2Amt>12923</Year2Amt>
          <Year3Amt>11872</Year3Amt>
          <TotalAmt>51969</TotalAmt>
        </TwoThirdsMinimumInvstRetGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>HANS GRUENERT</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>26 E MAIN STREET 300</AddressLine1Txt>
            <CityNm>CARNEGIE</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>15106</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>7248733576</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>NO FORMAL APPLICATION REQUIRED. A LETTER OF INFORMATION IS SUFFICIENT. THE LETTER SHOULD CONTAIN INFORMATION CONCERNING THE MOTIVE AND PURPOSE(S) OF YOUR ORGANIZATION.</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>NONE</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>NONE</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>OFF THE WALL PRODUCTIONS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>25 WEST MAIN STREET</AddressLine1Txt>
            <CityNm>CARNEGIE</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>15106</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>235000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ETTYPLAY INC</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>310 WEST 99TH STREET</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10025</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>236000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <ProgramServiceRevenueDtl>
          <Desc>REAL PROPERTY RENT</Desc>
          <ExclusionCd>16</ExclusionCd>
          <ExclusionAmt>70915</ExclusionAmt>
        </ProgramServiceRevenueDtl>
        <ProgramServiceRevenueDtl>
          <Desc>OTHER EXEMPT INCOME</Desc>
          <RelatedOrExemptFunctionIncmAmt>21900</RelatedOrExemptFunctionIncmAmt>
        </ProgramServiceRevenueDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>-81336</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>70915</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>-59436</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>11479</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <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>
    <IRS990ScheduleB documentId="RetDoc1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>HANS AND VIRGINA GRUENERT</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>26 EAST MAIN STREET UNIT 300</AddressLine1Txt>
          <CityNm>CARNEGIE</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15106</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>270000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc4">
      <AccountingFeesDetail>
        <CategoryTxt>INDIRECT ACCOUNTING FEES</CategoryTxt>
        <Amt>8787</Amt>
        <DisbursementsCharitablePrpsAmt>8787</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="RetDoc5">
      <DepreciationPropertyGrp>
        <PropertyDesc>SOUND SYSTEM</PropertyDesc>
        <AcquiredDt>2014-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>3000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BUILDING</PropertyDesc>
        <AcquiredDt>2015-06-15</AcquiredDt>
        <CostOrOtherBasisAmt>355000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>59546</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>3413</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>AIR CONDITIONING</PropertyDesc>
        <AcquiredDt>2015-02-02</AcquiredDt>
        <CostOrOtherBasisAmt>9730</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1715</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>94</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>UPGRADE TO LIGHTING GRID</PropertyDesc>
        <AcquiredDt>2015-02-03</AcquiredDt>
        <CostOrOtherBasisAmt>4960</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>874</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>48</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>NEW ROOF</PropertyDesc>
        <AcquiredDt>2016-09-15</AcquiredDt>
        <CostOrOtherBasisAmt>14950</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2028</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>144</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SOFTWARE</PropertyDesc>
        <AcquiredDt>2016-08-08</AcquiredDt>
        <CostOrOtherBasisAmt>749</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>749</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>3.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PROJECTOR AND COMPUTER</PropertyDesc>
        <AcquiredDt>2016-06-30</AcquiredDt>
        <CostOrOtherBasisAmt>1979</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1979</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>VIDEO DISPLAY UNIT</PropertyDesc>
        <AcquiredDt>2017-09-19</AcquiredDt>
        <CostOrOtherBasisAmt>1500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1414</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>86</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BUILDING IMPROVEMENT - FIRE FIGHTER SALES/SER</PropertyDesc>
        <AcquiredDt>2017-01-17</AcquiredDt>
        <CostOrOtherBasisAmt>6046</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>769</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>58</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>NEW STAGE FLOOR</PropertyDesc>
        <AcquiredDt>2018-01-03</AcquiredDt>
        <CostOrOtherBasisAmt>2500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>254</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>26</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LOBBY CARPET</PropertyDesc>
        <AcquiredDt>2019-12-18</AcquiredDt>
        <CostOrOtherBasisAmt>2600</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1040</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>520</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ELECTRONIC ENTRY SYSTEM (FLYING LOCKSMITH)</PropertyDesc>
        <AcquiredDt>2020-07-01</AcquiredDt>
        <CostOrOtherBasisAmt>2849</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>611</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>169</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HVAC (HERNANDEZ HEATING &amp; COOLING)</PropertyDesc>
        <AcquiredDt>2020-09-15</AcquiredDt>
        <CostOrOtherBasisAmt>8098</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>277</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>86</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FIRE FIGHTER SALES AND SERVICE CO INC</PropertyDesc>
        <AcquiredDt>2020-10-12</AcquiredDt>
        <CostOrOtherBasisAmt>4940</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>158</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>53</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2ND FLOOR STUDIO</PropertyDesc>
        <AcquiredDt>2020-12-16</AcquiredDt>
        <CostOrOtherBasisAmt>24626</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>631</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>264</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>RISERS THEATER SPACE</PropertyDesc>
        <AcquiredDt>2022-01-03</AcquiredDt>
        <CostOrOtherBasisAmt>12580</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>134</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FURNITURE</PropertyDesc>
        <AcquiredDt>2022-09-25</AcquiredDt>
        <CostOrOtherBasisAmt>2652</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>95</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2022-01-25</AcquiredDt>
        <CostOrOtherBasisAmt>2815</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>24</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SAFSECUR LLC</PropertyDesc>
        <AcquiredDt>2022-11-02</AcquiredDt>
        <CostOrOtherBasisAmt>5313</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>177</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ELECTRICAL SYSTEM UPDATE (PELLMAN)</PropertyDesc>
        <AcquiredDt>2022-06-17</AcquiredDt>
        <CostOrOtherBasisAmt>18000</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>900</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <GainLossSaleOtherAssetsSch documentId="RetDoc6">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>SALE OF BUILDING</AssetDesc>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2022-05</SoldDt>
        <GrossSalesPriceAmt>300000</GrossSalesPriceAmt>
        <BasisAmt>449093</BasisAmt>
        <SalesExpenseAmt>3620</SalesExpenseAmt>
        <TotalNetAmt>-81336</TotalNetAmt>
        <AccumulatedDepreciationAmt>71377</AccumulatedDepreciationAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <LandEtcSchedule2 documentId="RetDoc7">
      <LandEtcGrp>
        <CostOrOtherBasisAmt>35793</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>9960</AccumulatedDepreciationAmt>
        <BookValueAmt>25833</BookValueAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <LegalFeesSchedule documentId="RetDoc8">
      <LegalFeesGrp>
        <CategoryTxt>INDIRECT LEGAL FEES</CategoryTxt>
        <LegalFeesAmt>2670</LegalFeesAmt>
        <DisbursementsCharitablePrpsAmt>2670</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <MortgagesAndNotesPayableSch documentId="RetDoc3">
      <NotePayableGrp>
        <LenderNameGrp>
          <PersonNm>STANDARD BANK</PersonNm>
        </LenderNameGrp>
        <NoteDt>2015-06</NoteDt>
        <LoanPurposeTxt>REAL ESTATE</LoanPurposeTxt>
      </NotePayableGrp>
    </MortgagesAndNotesPayableSch>
    <OtherAssetsSchedule documentId="RetDoc9">
      <OtherAssetsScheduleGrp>
        <Desc>SECURITY DEPOSITS</Desc>
        <EOYBookValueAmt>5250</EOYBookValueAmt>
        <EOYFMVAmt>5250</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="RetDoc10">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>ADVERTISING AND PROMOTION</Desc>
        <RevenueAndExpensesPerBooksAmt>3171</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3171</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>AUTO REIMBURSEMENTS</Desc>
        <RevenueAndExpensesPerBooksAmt>723</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>723</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>3216</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3216</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CONCESSION SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>4526</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>4526</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CONTRACT SERVICES</Desc>
        <RevenueAndExpensesPerBooksAmt>8311</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>8311</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DUES &amp; SUBSCRIPTIONS</Desc>
        <RevenueAndExpensesPerBooksAmt>5123</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>5123</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>15200</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>15200</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MEALS &amp; ENTERTAINMENT</Desc>
        <RevenueAndExpensesPerBooksAmt>3262</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3262</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MISCELLANEOUS</Desc>
        <RevenueAndExpensesPerBooksAmt>525</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>525</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>4518</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>4518</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PARKING LOT RENTAL</Desc>
        <RevenueAndExpensesPerBooksAmt>1840</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1840</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS &amp; MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>4958</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>4958</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SUPPLIES &amp; MATERIALS</Desc>
        <RevenueAndExpensesPerBooksAmt>4671</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>4671</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TELEPHONE</Desc>
        <RevenueAndExpensesPerBooksAmt>8711</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>8711</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>UTILITIES</Desc>
        <RevenueAndExpensesPerBooksAmt>15859</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>15859</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc11">
      <OtherIncomeDetail>
        <Desc>REAL PROPERTY RENT</Desc>
        <RevenueAndExpensesPerBooksAmt>70915</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>70915</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>OTHER EXEMPT INCOME</Desc>
        <RevenueAndExpensesPerBooksAmt>21900</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>21900</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherLiabilitiesSchedule documentId="RetDoc12">
      <OtherLiabilitiesDetail>
        <Desc>CREDIT CARDS</Desc>
        <BOYBookValueAmt>1318</BOYBookValueAmt>
        <EOYBookValueAmt>607</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
      <OtherLiabilitiesDetail>
        <Desc>PAYROLL &amp; OTHER LIABILITIES</Desc>
        <BOYBookValueAmt>2748</BOYBookValueAmt>
        <EOYBookValueAmt>3235</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <TaxesSchedule documentId="RetDoc13">
      <TaxesDetail>
        <CategoryTxt>INDIRECT TAXES/LICENSES</CategoryTxt>
        <Amt>351</Amt>
        <DisbursementsCharitablePrpsAmt>351</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>