﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2024v5.2" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-02T06:02:48-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>204832994</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Minakyan Foundation Inc</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Robert J Michel</InCareOfNm>
      <BusinessNameControlTxt>MINA</BusinessNameControlTxt>
      <PhoneNum>5163659834</PhoneNum>
      <USAddress>
        <AddressLine1Txt>119 Whistler Rd</AddressLine1Txt>
        <CityNm>Manhasset</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11030</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ROBERT J MICHEL</PersonNm>
      <PersonTitleTxt>Accountant</PersonTitleTxt>
      <PhoneNum>5163172670</PhoneNum>
      <SignatureDt>2025-11-02</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="IRS990PF-133-Copy1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>582880</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>75300</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>7526</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>7526</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>7526</InterestOnSavingsAdjNetIncmAmt>
        <CapGainNetIncmNetInvstIncmAmt>16992</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>82826</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>24518</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>7526</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedu-133-Copy1">2500</AccountingFeesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>2500</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>30000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>30000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>32500</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>30000</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>50326</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>24518</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>7526</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <USGovernmentObligationsBOYAmt>12490</USGovernmentObligationsBOYAmt>
        <USGovernmentObligationsEOYAmt referenceDocumentId="InvestmentsGovtOb-375-50-Copy1">8530</USGovernmentObligationsEOYAmt>
        <USGovtObligationsEOYFMVAmt>8530</USGovtObligationsEOYFMVAmt>
        <CorporateStockBOYAmt>416546</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="InvestmentsCorpStock-141-Copy1">190192</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>574350</CorporateStockEOYFMVAmt>
        <TotalAssetsBOYAmt>429036</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>198722</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>582880</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <TotNetAstOrFundBalancesBOYAmt>0</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>0</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>0</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>0</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <ExcessRevenueOverExpensesAmt>50326</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>50326</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>50326</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>20 Shares Amazon</PropertyDesc>
          <AcquiredDt>2020-02-25</AcquiredDt>
          <SoldDt>2024-12-05</SoldDt>
          <GrossSalesPriceAmt>4400</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>1994</CostOrOtherBasisAmt>
          <GainOrLossAmt>2406</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>2406</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>10 Shares Broadcom</PropertyDesc>
          <AcquiredDt>2017-10-02</AcquiredDt>
          <SoldDt>2024-10-09</SoldDt>
          <GrossSalesPriceAmt>1850</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>245</CostOrOtherBasisAmt>
          <GainOrLossAmt>1605</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1605</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>5 Shares Home Depot</PropertyDesc>
          <AcquiredDt>2012-03-28</AcquiredDt>
          <SoldDt>2024-10-09</SoldDt>
          <GrossSalesPriceAmt>2100</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>251</CostOrOtherBasisAmt>
          <GainOrLossAmt>1849</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1849</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>30 Shares Metlife</PropertyDesc>
          <AcquiredDt>2012-08-31</AcquiredDt>
          <SoldDt>2024-10-04</SoldDt>
          <GrossSalesPriceAmt>2514</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>920</CostOrOtherBasisAmt>
          <GainOrLossAmt>1594</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1594</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>50 Shares Nvidia</PropertyDesc>
          <AcquiredDt>2022-08-30</AcquiredDt>
          <SoldDt>2024-10-17</SoldDt>
          <GrossSalesPriceAmt>6912</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>769</CostOrOtherBasisAmt>
          <GainOrLossAmt>6143</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>6143</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>47 Shares Walmart</PropertyDesc>
          <AcquiredDt>2012-03-28</AcquiredDt>
          <SoldDt>2024-12-03</SoldDt>
          <GrossSalesPriceAmt>4356</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>961</CostOrOtherBasisAmt>
          <GainOrLossAmt>3395</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>3395</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>16992</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>341</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>341</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>341</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>96</EstimatedPlusOvpmtIncmTxAmt>
        <ExemptFrgnOrgTaxWthldAtSrceAmt>0</ExemptFrgnOrgTaxWthldAtSrceAmt>
        <TotalPaymentsAndCreditsAmt>96</TotalPaymentsAndCreditsAmt>
        <TaxDueAmt>245</TaxDueAmt>
      </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>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>Minakyan Foundation Inc</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>5163172670</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>119 Whistler Road</AddressLine1Txt>
          <CityNm>Manhasset</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11030</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>
        <ExcessBusinessHoldingsInd>false</ExcessBusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <TransactionsFailToQlfyAsExcInd>false</TransactionsFailToQlfyAsExcInd>
        <MaintainedExpenditureRspnsInd>false</MaintainedExpenditureRspnsInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <ProceedsOrNetIncomeInd>false</ProceedsOrNetIncomeInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>HOURY MINAKYAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>119 Whistler Road</AddressLine1Txt>
            <CityNm>Manhasset</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11030</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>NISAN MINAKYAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>119 Whistler Road</AddressLine1Txt>
            <CityNm>Manhasset</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11030</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ANITA MINAKYAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>119 Whistler Road</AddressLine1Txt>
            <CityNm>Manhasset</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11030</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>STEPHEN MINAKYAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>119 Whistler Road</AddressLine1Txt>
            <CityNm>Manhasset</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11030</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>0</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>0</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>0</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <TaxBasedOnInvestmentIncomeAmt>341</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>341</TotalTaxAmt>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>30000</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>30000</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <QualifyingDistributionsAmt>30000</QualifyingDistributionsAmt>
        <AppliedToPriorYearsAmt>0</AppliedToPriorYearsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <RemainingDistriFromCorpusAmt>30000</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>30000</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>30000</ExcessDistriCyovToNextYrAmt>
        <ExcessFromCurrentYearAmt>30000</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <PrivateOperatingFoundationsGrp>
        <LessorAdjNetIncmMinInvstRetGrp>
          <CurrentYearAmt>0</CurrentYearAmt>
          <TotalAmt>0</TotalAmt>
        </LessorAdjNetIncmMinInvstRetGrp>
        <QualifyingDistributionsGrp>
          <TotalAmt>0</TotalAmt>
        </QualifyingDistributionsGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Holy Martyrs Armenian Day School</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>209-15 Horace Harding Expressway</AddressLine1Txt>
            <CityNm>Oakland Gardens</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11364</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Member of the church</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>Charitable donation</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>10000</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <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-175-Copy1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>HOURY MIAKYAN</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>119 Whistler Road</AddressLine1Txt>
          <CityNm>Manhasset</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11030</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>75300</TotalContributionsAmt>
        <NoncashContributionInd>X</NoncashContributionInd>
      </ContributorInformationGrp>
      <NonCashPropertyContributionGrp>
        <ContributorNum>1</ContributorNum>
        <NoncashPropertyDesc>Corporation shares of stock</NoncashPropertyDesc>
        <FairMarketValueAmt>0</FairMarketValueAmt>
      </NonCashPropertyContributionGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="AccountingFeesSchedu-133-Copy1">
      <AccountingFeesDetail>
        <CategoryTxt>Robert J Michel CPA</CategoryTxt>
        <Amt>2500</Amt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsCorpStockSchedule documentId="InvestmentsCorpStock-141-Copy1">
      <InvestmentsCorporateStockGrp>
        <StockNm>Mutual Funds</StockNm>
        <EOYBookValueAmt>16074</EOYBookValueAmt>
        <EOYFMVAmt>23046</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>Exchange Traded Products</StockNm>
        <EOYBookValueAmt>6512</EOYBookValueAmt>
        <EOYFMVAmt>21614</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>61404 Shares Eaton Corporation ETN</StockNm>
        <EOYBookValueAmt>3291</EOYBookValueAmt>
        <EOYFMVAmt>20378</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>117638 Shares Seagate Technology Holdings STX</StockNm>
        <EOYBookValueAmt>4230</EOYBookValueAmt>
        <EOYFMVAmt>10153</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>19183 Shares Air Producrs and Chemicals APD</StockNm>
        <EOYBookValueAmt>2187</EOYBookValueAmt>
        <EOYFMVAmt>5564</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>60062 Shares Alphabet Inc GOOG</StockNm>
        <EOYBookValueAmt>8202</EOYBookValueAmt>
        <EOYFMVAmt>11438</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>20000 Shares Amazon AMZN</StockNm>
        <EOYBookValueAmt>19139</EOYBookValueAmt>
        <EOYFMVAmt>43878</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>3000 Shares Apple AAPL</StockNm>
        <EOYBookValueAmt>1845</EOYBookValueAmt>
        <EOYFMVAmt>7512</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>14200 Shares Berkshire Hathaway BRKB</StockNm>
        <EOYBookValueAmt>11988</EOYBookValueAmt>
        <EOYFMVAmt>64366</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 Shares Brighthouse Finl Inc BHF</StockNm>
        <EOYBookValueAmt>410</EOYBookValueAmt>
        <EOYFMVAmt>480</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>216969 Shares Broadcom Inc AVGO</StockNm>
        <EOYBookValueAmt>6569</EOYBookValueAmt>
        <EOYFMVAmt>50302</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>50731 Shares CVS Health Corp CVS</StockNm>
        <EOYBookValueAmt>4011</EOYBookValueAmt>
        <EOYFMVAmt>2277</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>21095 Shares Canadian Natl Ry Co CNI</StockNm>
        <EOYBookValueAmt>2301</EOYBookValueAmt>
        <EOYFMVAmt>2141</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>7490 Shares Dell Technologies DELL</StockNm>
        <EOYBookValueAmt>183</EOYBookValueAmt>
        <EOYFMVAmt>863</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>1000 Shares Docusign DOCU</StockNm>
        <EOYBookValueAmt>723</EOYBookValueAmt>
        <EOYFMVAmt>899</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>2700 Shars Dollar Tree Inc DLTR</StockNm>
        <EOYBookValueAmt>2162</EOYBookValueAmt>
        <EOYFMVAmt>2023</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>113959 Shares Enersys ENS</StockNm>
        <EOYBookValueAmt>1588</EOYBookValueAmt>
        <EOYFMVAmt>10533</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>5000 Shares Fiserv Inc FI</StockNm>
        <EOYBookValueAmt>5035</EOYBookValueAmt>
        <EOYFMVAmt>10271</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>491531 Shares Ford Motor Company F</StockNm>
        <EOYBookValueAmt>4177</EOYBookValueAmt>
        <EOYFMVAmt>4866</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>22858 Shares Graco GGG</StockNm>
        <EOYBookValueAmt>3864</EOYBookValueAmt>
        <EOYFMVAmt>19267</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>56457 Shares Home Depot HD</StockNm>
        <EOYBookValueAmt>5039</EOYBookValueAmt>
        <EOYFMVAmt>21961</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>4200 Shares Honeywell International HON</StockNm>
        <EOYBookValueAmt>2509</EOYBookValueAmt>
        <EOYFMVAmt>9487</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>25818 Shares HUmana HUM</StockNm>
        <EOYBookValueAmt>2354</EOYBookValueAmt>
        <EOYFMVAmt>6550</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>212710 Shares JP Morgan Chase JPM</StockNm>
        <EOYBookValueAmt>12545</EOYBookValueAmt>
        <EOYFMVAmt>50989</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>118178 Shares Metlife Inc MET</StockNm>
        <EOYBookValueAmt>4609</EOYBookValueAmt>
        <EOYFMVAmt>9676</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>300119 Shares Nvidia Corporation NVDA</StockNm>
        <EOYBookValueAmt>4629</EOYBookValueAmt>
        <EOYFMVAmt>40302</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>71868 Shares Oracle Corp ORCL</StockNm>
        <EOYBookValueAmt>1987</EOYBookValueAmt>
        <EOYFMVAmt>11976</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>21049 Shares Pepsico PEP</StockNm>
        <EOYBookValueAmt>2636</EOYBookValueAmt>
        <EOYFMVAmt>3201</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>214059 Shares Revvity Inc RVTY</StockNm>
        <EOYBookValueAmt>6337</EOYBookValueAmt>
        <EOYFMVAmt>23891</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>122538 Shares Proctor and Gamble PG</StockNm>
        <EOYBookValueAmt>8916</EOYBookValueAmt>
        <EOYFMVAmt>20543</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>10000 Shares Quantumscape Corp QS</StockNm>
        <EOYBookValueAmt>225</EOYBookValueAmt>
        <EOYFMVAmt>52</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>265851 Shares Upbound Group UPBD</StockNm>
        <EOYBookValueAmt>4912</EOYBookValueAmt>
        <EOYFMVAmt>7755</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>102255 Shares Tempur Sealy International TPX</StockNm>
        <EOYBookValueAmt>1396</EOYBookValueAmt>
        <EOYFMVAmt>5797</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>4636 Shares Union Pacific UNP</StockNm>
        <EOYBookValueAmt>3340</EOYBookValueAmt>
        <EOYFMVAmt>10572</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>134913 Shares United States Steel X</StockNm>
        <EOYBookValueAmt>2915</EOYBookValueAmt>
        <EOYFMVAmt>4586</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>35464 Shares Vale SA Spons Ads RepR 1 VALE</StockNm>
        <EOYBookValueAmt>5193</EOYBookValueAmt>
        <EOYFMVAmt>3146</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>71293 Shares Valero Energy VLO</StockNm>
        <EOYBookValueAmt>4443</EOYBookValueAmt>
        <EOYFMVAmt>8740</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>20312 Shares Visa V</StockNm>
        <EOYBookValueAmt>1703</EOYBookValueAmt>
        <EOYFMVAmt>6419</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>8200 Shares Walmart WMT</StockNm>
        <EOYBookValueAmt>1715</EOYBookValueAmt>
        <EOYFMVAmt>7409</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>272848 Shares LTC Properties LTC</StockNm>
        <EOYBookValueAmt>8298</EOYBookValueAmt>
        <EOYFMVAmt>9427</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsGovtObligationsSch documentId="InvestmentsGovtOb-375-50-Copy1">
      <USGovtObligationsBookVlEOYAmt>8530</USGovtObligationsBookVlEOYAmt>
      <USGovtObligationsEOYFMVAmt>8530</USGovtObligationsEOYFMVAmt>
    </InvestmentsGovtObligationsSch>
  </ReturnData>
</Return>