<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-06T11:51:03-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>043108175</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Kenneth R Asher</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7 Times Sq Fl 46</AddressLine1Txt>
        <CityNm>New York</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10036</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>261291625</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WLC and SBC Family Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WLCA</BusinessNameControlTxt>
      <PhoneNum>2032738452</PhoneNum>
      <USAddress>
        <AddressLine1Txt>c/o Brown Rudnick 7 Times Sq 47 Fl</AddressLine1Txt>
        <CityNm>New York</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10036</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Kenneth R Asher</PersonNm>
      <PersonTitleTxt>Secretary</PersonTitleTxt>
      <SignatureDt>2024-05-06</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Kenneth R</PersonFirstNm>
        <PersonLastNm>Asher</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Kenneth R Asher</PreparerPersonNm>
      <PTIN>P01232246</PTIN>
      <PhoneNum>2122094802</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="23017517" softwareVersionNum="2023v5.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>702611</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>23475</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>23475</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>23475</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>2955</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>273513</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>2955</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>26430</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>26430</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>23475</TotalAdjNetIncmAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="LegalFeesSchedule">6372</LegalFeesRevAndExpnssAmt>
        <LegalFeesNetInvstIncmAmt>6372</LegalFeesNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">182</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>182</TaxesNetInvstIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">2484</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>2484</OtherExpensesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>9038</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>9038</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>40000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>40000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>49038</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>9038</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>40000</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-22608</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>17392</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>23475</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>902</CashBOYAmt>
        <CashEOYAmt>902</CashEOYAmt>
        <CashEOYFMVAmt>902</CashEOYFMVAmt>
        <PrepaidExpensesBOYAmt>2690</PrepaidExpensesBOYAmt>
        <PrepaidExpensesEOYAmt>2659</PrepaidExpensesEOYAmt>
        <PrepaidExpensesEOYFMVAmt>2659</PrepaidExpensesEOYFMVAmt>
        <OtherInvestmentsBOYAmt>714806</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="InvestmentsOtherSchedule2">692229</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>699050</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>718398</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>695790</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>702611</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>718398</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>695790</CapitalStockEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>718398</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>695790</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>718398</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>695790</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>718398</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-22608</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>695790</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>695790</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>BNY Mellon Short Term Sales</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-01-31</AcquiredDt>
          <SoldDt>2023-12-01</SoldDt>
          <GrossSalesPriceAmt>45645</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>48022</CostOrOtherBasisAmt>
          <GainOrLossAmt>-2377</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-2377</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>BNY Mellon Long Term Sales</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2022-01-31</AcquiredDt>
          <SoldDt>2023-12-01</SoldDt>
          <GrossSalesPriceAmt>227868</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>222536</CostOrOtherBasisAmt>
          <GainOrLossAmt>5332</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>5332</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>2955</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>-2377</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>242</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>242</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>242</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>914</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>914</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>672</OverpaymentAmt>
        <AppliedToESTaxAmt>672</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>CT</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>Peter Chapman</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>2032738452</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>108 Waterway Drive</AddressLine1Txt>
          <CityNm>Savannah</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>31411</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>Peter R Chapman</PersonNm>
          <USAddress>
            <AddressLine1Txt>108 Waterway Drive</AddressLine1Txt>
            <CityNm>Savannah</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>31411</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Susan Chapman</PersonNm>
          <USAddress>
            <AddressLine1Txt>108 Waterway Drive</AddressLine1Txt>
            <CityNm>Savannah</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>31411</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Kenneth R Asher</PersonNm>
          <USAddress>
            <AddressLine1Txt>5 Highview Avenue</AddressLine1Txt>
            <CityNm>Old Greenwich</CityNm>
            <StateAbbreviationCd>CT</StateAbbreviationCd>
            <ZIPCd>06870</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>698896</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>902</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>699798</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>699798</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>10497</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>689301</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>34465</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>34465</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>242</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>242</TotalTaxAmt>
        <DistributableBeforeAdjAmt>34223</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>34223</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>34223</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>40000</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>40000</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>34223</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>54353</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>4891</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>1265</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>18848</ExcessDistributionCyovYr2Amt>
        <TotalExcessDistributionCyovAmt>79357</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>40000</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>34223</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>5777</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>85134</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>54353</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>30781</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>4891</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>1265</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>18848</ExcessFromYear2Amt>
        <ExcessFromCurrentYearAmt>5777</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>Peter R Chapman</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Millbrook School</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>131 Millbrook School Road</AddressLine1Txt>
            <CityNm>Millbrook</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12545</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Operations.</GrantOrContributionPurposeTxt>
          <Amt>6000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Williams College</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>75 Park Street</AddressLine1Txt>
            <CityNm>Williamstown</CityNm>
            <StateAbbreviationCd>MA</StateAbbreviationCd>
            <ZIPCd>01267</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Operations.</GrantOrContributionPurposeTxt>
          <Amt>3500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Island Health Project</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 344</AddressLine1Txt>
            <CityNm>Fishers Island</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>06390</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Operations.</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>The Brunswick School Robert Crosby</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>100 Maher Avenue</AddressLine1Txt>
            <CityNm>Greenwich</CityNm>
            <StateAbbreviationCd>CT</StateAbbreviationCd>
            <ZIPCd>06830</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Robert Crosby Society</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Fishers Island Community Center</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 464</AddressLine1Txt>
            <CityNm>Fishers Island</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>06390</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Operations</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>University of the South</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>735 University Avenue</AddressLine1Txt>
            <CityNm>Sewanee</CityNm>
            <StateAbbreviationCd>TN</StateAbbreviationCd>
            <ZIPCd>37383</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Operations</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Walsh Park Benevolent Corporation</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 684</AddressLine1Txt>
            <CityNm>Fishers Island</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>06390</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Operations</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Landing Landlovers</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1 Diamond Causeway Suite 21-306</AddressLine1Txt>
            <CityNm>Savannah</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>31411</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Operations</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>The Brunswick School - 60th Reunion</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>100 Maher Street</AddressLine1Txt>
            <CityNm>Greenwich</CityNm>
            <StateAbbreviationCd>CT</StateAbbreviationCd>
            <ZIPCd>06830</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>60th Reunion Fund</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>40000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>23475</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>2955</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>26430</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>26430</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>
    <InvestmentsOtherSchedule2 documentId="InvestmentsOtherSchedule2" softwareId="23017517" softwareVersionNum="2023v5.0">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>BNY Mellon Investment Account</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>692229</BookValueAmt>
        <EOYFMVAmt>699050</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <LegalFeesSchedule documentId="LegalFeesSchedule" softwareId="23017517" softwareVersionNum="2023v5.0">
      <LegalFeesGrp>
        <CategoryTxt>Brown Rudnick LLP</CategoryTxt>
        <LegalFeesAmt>6372</LegalFeesAmt>
        <NetInvestmentIncomeAmt>6372</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="23017517" softwareVersionNum="2023v5.0">
      <OtherExpensesScheduleGrp>
        <Desc>BNY Mellon Investment Managment Fees</Desc>
        <RevenueAndExpensesPerBooksAmt>2484</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>2484</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="23017517" softwareVersionNum="2023v5.0">
      <TaxesDetail>
        <CategoryTxt>Foreign Taxes Paid</CategoryTxt>
        <Amt>182</Amt>
        <NetInvestmentIncomeAmt>182</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
