﻿<?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>2024-11-13T07:06:33-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>141667185</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Slocum DeAngelus &amp; Assocs CPAs PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>974 Albany-Shaker Road</AddressLine1Txt>
        <CityNm>Latham</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>12110</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>141828523</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PAUL &amp; PATRICIA GIOIA FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PAUL</BusinessNameControlTxt>
      <PhoneNum>5187832302</PhoneNum>
      <USAddress>
        <AddressLine1Txt>SIENA C/O SEIFERT 515 LOUDON RD</AddressLine1Txt>
        <CityNm>LOUDONVILLE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>12211</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHARLES SEIFERT</PersonNm>
      <PersonTitleTxt>Trustee</PersonTitleTxt>
      <SignatureDt>2024-11-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHAEL J RYAN CPA</PreparerPersonNm>
      <PTIN>P00016749</PTIN>
      <PhoneNum>5187836000</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="23017517" softwareVersionNum="2023v5.1">
      <AddressChangeInd>X</AddressChangeInd>
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>2621493</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>500000</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>75465</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>75465</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>75465</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>38271</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>38271</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>38271</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>4275</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>4275</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>4275</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>618011</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>118011</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>113736</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">1340</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesAdjNetIncmAmt>1340</AccountingFeesAdjNetIncmAmt>
        <AccountingFeesChrtblPrpsAmt>1340</AccountingFeesChrtblPrpsAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">1523</TaxesRevAndExpnssAmt>
        <TaxesAdjNetIncmAmt>1523</TaxesAdjNetIncmAmt>
        <TaxesDsbrsChrtblAmt>1523</TaxesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>2863</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>2863</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>2863</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>648411</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>648411</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>651274</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>2863</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>651274</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-33263</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>118011</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>110873</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>131915</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>66565</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>66565</SavAndTempCashInvstEOYFMVAmt>
        <USGovernmentObligationsBOYAmt>51387</USGovernmentObligationsBOYAmt>
        <USGovernmentObligationsEOYAmt>51687</USGovernmentObligationsEOYAmt>
        <USGovtObligationsEOYFMVAmt>51687</USGovtObligationsEOYFMVAmt>
        <CorporateStockBOYAmt>198675</CorporateStockBOYAmt>
        <CorporateStockEOYAmt>176453</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>176453</CorporateStockEOYFMVAmt>
        <CorporateBondsBOYAmt>1341080</CorporateBondsBOYAmt>
        <CorporateBondsEOYAmt>1373249</CorporateBondsEOYAmt>
        <CorporateBondsEOYFMVAmt>1373249</CorporateBondsEOYFMVAmt>
        <OtherInvestmentsBOYAmt>802934</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt>953539</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>953539</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>2525991</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>2621493</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>2621493</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>2525991</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>2621493</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>2525991</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>2621493</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>2525991</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>2621493</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>2525991</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-33263</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="OtherIncreasesSchedule">128765</OtherIncreasesAmt>
        <SubtotalAmt>2621493</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>2621493</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Capital Gain Dividends</PropertyDesc>
          <GainOrLossAmt>4275</GainOrLossAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>4275</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>1640</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>1640</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>1640</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>1668</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>1668</TotalPaymentsAndCreditsAmt>
        <Form2220AttachedInd referenceDocumentId="IRS2220">X</Form2220AttachedInd>
        <EsPenaltyAmt>13</EsPenaltyAmt>
        <OverpaymentAmt>15</OverpaymentAmt>
        <AppliedToESTaxAmt>15</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>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>NY</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>CHUCK SEIFERT</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>5187832302</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>38 LOUDON PARKWAY</AddressLine1Txt>
          <CityNm>LOUDONVILLE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>12211</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>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <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>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>CHARLES SEIFERT</PersonNm>
          <USAddress>
            <AddressLine1Txt>515 LOUDON ROAD</AddressLine1Txt>
            <CityNm>LOUDONVILLE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12211</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>2448886</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>140620</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>2589506</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>2589506</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>38843</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>2550663</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>127533</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>127533</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>1640</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>1640</TotalTaxAmt>
        <DistributableBeforeAdjAmt>125893</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>125893</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>125893</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>651274</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>651274</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>125893</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr2Amt>214021</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>549330</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>763351</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>651274</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>125893</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>525381</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>1288732</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>1288732</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear2Amt>214021</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>549330</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>525381</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>CHARLES SEIFERT</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>ALBANY INST OF HISTORY ART</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>125 WASHINGTON AVE</AddressLine1Txt>
            <CityNm>ALBANY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12210</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501 C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EXEMPT</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>AMERICAN RED CROSS OF NE NY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>33 EVERETT RD</AddressLine1Txt>
            <CityNm>ALBANY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12203</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501 C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EXEMPT</GrantOrContributionPurposeTxt>
          <Amt>2500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>ANIMALOVERS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 6426</AddressLine1Txt>
            <CityNm>ALBANY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12206</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501 C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EXEMPT</GrantOrContributionPurposeTxt>
          <Amt>300</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>FRANCISCAN FRIARS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 301</AddressLine1Txt>
            <CityNm>GARRISON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10524</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501 C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EXEMPT</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>METROPOLITAN MUSEUM OF ART</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1000 FIFTH AVE</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10028</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501 C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EXEMPT</GrantOrContributionPurposeTxt>
          <Amt>300</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MUSEUM OF MODERN ART</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>11 W 53RD ST</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10019</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EXEMPT</GrantOrContributionPurposeTxt>
          <Amt>150</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>FOCUS CHURCHES BREAKFAST PROGRAM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>275 STATE ST</AddressLine1Txt>
            <CityNm>ALBANY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12210</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EXEMPT</GrantOrContributionPurposeTxt>
          <Amt>1500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>INTERFAITH PARTNERSHIP FOR THE HOME</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>176 SHERIDAN AVE</AddressLine1Txt>
            <CityNm>ALBANY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12210</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EXEMPT</GrantOrContributionPurposeTxt>
          <Amt>35000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SIENA COLLEGE</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>515 LOUDONVILLE RD</AddressLine1Txt>
            <CityNm>LOUDONVILLE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12211</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501 C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EXEMPT</GrantOrContributionPurposeTxt>
          <Amt>602811</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>WILDWOOD FOUNDATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2995C CURRY ROAD</AddressLine1Txt>
            <CityNm>SCHENECTADY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12303</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501 C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EXEMPT</GrantOrContributionPurposeTxt>
          <Amt>250</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>NY DISTRICT KEY CLUB</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>590 MULLOCK RD</AddressLine1Txt>
            <CityNm>PORT JERVIS</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12771</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EXEMPT</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SIENA COLLEGE CAMPUS MINISTRY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>515 LOUDON RD</AddressLine1Txt>
            <CityNm>LOUDONVILLE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12211</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EXEMPT</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>AMERICAN ITALIAN HISTORICAL ASSN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>307 EAST 60TH ST 4TH FLOOR</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10022</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EXEMPT</GrantOrContributionPurposeTxt>
          <Amt>100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>NEW YORK LANDMARKS CONSERVANCY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1 WHITEHALL STREET</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10004</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EXEMPT</GrantOrContributionPurposeTxt>
          <Amt>250</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>PARKINSONS FOUNDATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>3570 Olney Laytonsville Rd 490</AddressLine1Txt>
            <CityNm>Olney</CityNm>
            <StateAbbreviationCd>MD</StateAbbreviationCd>
            <ZIPCd>20830</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EXEMPT</GrantOrContributionPurposeTxt>
          <Amt>250</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>648411</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>75465</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>38271</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionAmt>4275</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>118011</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>118011</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="IRS990ScheduleB" softwareId="23017517" softwareVersionNum="2023v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>PAUL GIOIA</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>38 LOUDON PARKWAY</AddressLine1Txt>
          <CityNm>LOUDONVILLE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>12211</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>500000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <AccountingFeesDetail>
        <CategoryTxt>TAX RETURN PREPARATION</CategoryTxt>
        <Amt>1340</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1340</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1340</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <TaxesDetail>
        <CategoryTxt>FEDERAL TAX</CategoryTxt>
        <Amt>1523</Amt>
        <AdjustedNetIncomeAmt>1523</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1523</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>