﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-12T09:09:10-08:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>260421248</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WOLF AUSCH CPA PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1668 44TH ST</AddressLine1Txt>
        <CityNm>BROOKLYN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11204</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>454354602</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>S&amp;K Foundation Inc</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>S&amp;KF</BusinessNameControlTxt>
      <PhoneNum>7182345900</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1621 59th Street</AddressLine1Txt>
        <CityNm>Brooklyn</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11204</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Milka Kestenbaum</PersonNm>
      <PersonTitleTxt>Milka Kestenbaum</PersonTitleTxt>
      <PhoneNum>7182345900</PhoneNum>
      <SignatureDt>2025-11-09</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Wolf Ausch</PreparerPersonNm>
      <PTIN>P00734363</PTIN>
      <PhoneNum>7184350789</PhoneNum>
      <PreparationDt>2025-11-12</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990PF documentId="IRS990PF-01">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>2703122</FMVAssetsEOYAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>139750</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>39642</InterestOnSavRevAndExpnssAmt>
        <DividendsRevAndExpnssAmt>0</DividendsRevAndExpnssAmt>
        <GrossRentsRevAndExpnssAmt>76915</GrossRentsRevAndExpnssAmt>
        <NetRentalIncomeOrLossAmt>-5681</NetRentalIncomeOrLossAmt>
        <CapGainNetIncmNetInvstIncmAmt>0</CapGainNetIncmNetInvstIncmAmt>
        <GrossProfitRevAndExpnssAmt>0</GrossProfitRevAndExpnssAmt>
        <OtherIncomeRevAndExpnssAmt>0</OtherIncomeRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>256307</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <LegalFeesRevAndExpnssAmt>0</LegalFeesRevAndExpnssAmt>
        <AccountingFeesRevAndExpnssAmt>2850</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>2850</AccountingFeesNetInvstIncmAmt>
        <OtherProfFeesRevAndExpnssAmt>40863</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>40863</OtherProfFeesNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule-01" referenceDocumentName="TaxesSchedule">31923</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>31923</TaxesNetInvstIncmAmt>
        <TaxesAdjNetIncmAmt>0</TaxesAdjNetIncmAmt>
        <TaxesDsbrsChrtblAmt>0</TaxesDsbrsChrtblAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="DepreciationSchedule-01" referenceDocumentName="DepreciationSchedule">39648</DeprecAndDpltnRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule-01" referenceDocumentName="AmortizationSchedule OtherExpensesSchedule">12524</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>12524</OtherExpensesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>127808</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>88160</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>0</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>459045</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>459045</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>586853</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>88160</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>0</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>459045</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-330546</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>549182</CashBOYAmt>
        <CashEOYAmt>1011550</CashEOYAmt>
        <CashEOYFMVAmt>1011550</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>1501</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>101</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>101</SavAndTempCashInvstEOYFMVAmt>
        <RcvblFromOfficersEOYAmt>0</RcvblFromOfficersEOYAmt>
        <OtherNtsAndLoansRcvblBOYAmt>0</OtherNtsAndLoansRcvblBOYAmt>
        <OtherNtsAndLoansRcvblEOYAmt>0</OtherNtsAndLoansRcvblEOYAmt>
        <OtherNtsAndLoansRcvblEOYFMVAmt>0</OtherNtsAndLoansRcvblEOYFMVAmt>
        <CorporateStockBOYAmt>192350</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="InvestmentsCorpStockSchedul-01" referenceDocumentName="InvestmentsCorpStockSchedule">191471</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>191471</CorporateStockEOYFMVAmt>
        <LandBldgInvestmentsEOYAmt>0</LandBldgInvestmentsEOYAmt>
        <MortgageLoansBOYAmt>50000</MortgageLoansBOYAmt>
        <MortgageLoansEOYAmt>50000</MortgageLoansEOYAmt>
        <MortgageLoansEOYFMVAmt>50000</MortgageLoansEOYFMVAmt>
        <OtherInvestmentsEOYAmt>0</OtherInvestmentsEOYAmt>
        <LandBldgEquipCostOrOtherBssAmt>1210037</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>179615</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>1070070</LandBOYAmt>
        <LandEOYAmt>1030422</LandEOYAmt>
        <LandEOYFMVAmt>1450000</LandEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="OtherAssetsSchedule-01" referenceDocumentName="OtherAssetsSchedule">699939</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="OtherAssetsSchedule-01" referenceDocumentName="OtherAssetsSchedule">0</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="OtherAssetsSchedule-01" referenceDocumentName="OtherAssetsSchedule">0</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>2563042</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>2283544</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>2703122</TotalAssetsEOYFMVAmt>
        <AccountsPayableBOYAmt>0</AccountsPayableBOYAmt>
        <AccountsPayableEOYAmt>0</AccountsPayableEOYAmt>
        <LoansFromOfficersEOYAmt>0</LoansFromOfficersEOYAmt>
        <MortgagesAndNotesPayableEOYAmt>0</MortgagesAndNotesPayableEOYAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="OtherLiabilitiesSchedule-01" referenceDocumentName="OtherLiabilitiesSchedule">8175</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="OtherLiabilitiesSchedule-01" referenceDocumentName="OtherLiabilitiesSchedule">59223</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>8175</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>59223</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>2554867</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>2224321</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>2554867</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>2224321</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>2563042</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>2283544</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>2554867</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-330546</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>2224321</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>2224321</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>0</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>0</TaxBasedOnInvestmentIncomeAmt>
        <ExtsnRequestIncomeTaxPaidAmt>0</ExtsnRequestIncomeTaxPaidAmt>
        <TotalPaymentsAndCreditsAmt>0</TotalPaymentsAndCreditsAmt>
        <TaxDueAmt>0</TaxDueAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <Form990TFiledInd>false</Form990TFiledInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</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>
        <IndividualWithBooksNm>Milka Kestenbaum</IndividualWithBooksNm>
        <PhoneNum>7182345900</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1621 59th Street</AddressLine1Txt>
          <CityNm>Brooklyn</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11204</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>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>true</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>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Milka Kestenbaum</PersonNm>
          <USAddress>
            <AddressLine1Txt>1216 54th Street</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </USAddress>
          <TitleTxt>Executive Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Joel Kestenbaum</PersonNm>
          <USAddress>
            <AddressLine1Txt>187 Penn Street</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11211</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Jacob Kestenbaum</PersonNm>
          <USAddress>
            <AddressLine1Txt>28 Maple Ave</AddressLine1Txt>
            <CityNm>Bloomington</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12411</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</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>780366</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>1691572</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>2471938</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>2471938</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>37079</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>2434859</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>121743</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>121743</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>0</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>0</TotalTaxAmt>
        <DistributableBeforeAdjAmt>121743</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>121743</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>121743</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>459045</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>459045</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>121743</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>96282</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>349845</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>179177</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>141520</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>292771</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>1059595</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>459045</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <RemainingDistriFromCorpusAmt>459045</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>1518640</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>121743</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>96282</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>1422358</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>349845</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>179177</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>141520</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>292771</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>459045</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>Milka Kestenbaum</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1216 54th Street</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>See attached</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>Misc</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Education</GrantOrContributionPurposeTxt>
          <Amt>459045</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>459045</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>39642</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>0</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <NetRntlIncmReNotDebtFincdProp>
          <ExclusionCd>16</ExclusionCd>
        </NetRntlIncmReNotDebtFincdProp>
        <OtherInvestmentIncomeGrp>
          <ExclusionCd>19</ExclusionCd>
          <ExclusionAmt>0</ExclusionAmt>
        </OtherInvestmentIncomeGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>39642</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>39642</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-01">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>The SMK Guarantee Trust</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1Txt>1216 54th Street</AddressLine1Txt>
          <CityNm>Brooklyn</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11219</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>139750</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <DepreciationSchedule documentId="DepreciationSchedule-01">
      <DepreciationPropertyGrp>
        <PropertyDesc>Building</PropertyDesc>
        <AcquiredDt>2017-06-26</AcquiredDt>
        <CostOrOtherBasisAmt>407317</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>87377</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>27.500000000000</LifeRt>
        <CurrentYearExpenseAmt>13357</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Building</PropertyDesc>
        <AcquiredDt>2019-10-30</AcquiredDt>
        <CostOrOtherBasisAmt>257508</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>35472</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>27.500000000000</LifeRt>
        <CurrentYearExpenseAmt>8429</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Building</PropertyDesc>
        <AcquiredDt>2023-01-25</AcquiredDt>
        <CostOrOtherBasisAmt>545212</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>17118</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>27.500000000000</LifeRt>
        <CurrentYearExpenseAmt>17862</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <InvestmentsCorpStockSchedule documentId="InvestmentsCorpStockSchedul-01">
      <InvestmentsCorporateStockGrp>
        <StockNm>Advantage Futures LLC</StockNm>
        <EOYBookValueAmt>0</EOYBookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>Spenser Winston Securities Corp</StockNm>
        <EOYBookValueAmt>191471</EOYBookValueAmt>
        <EOYFMVAmt>191471</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherAssetsSchedule documentId="OtherAssetsSchedule-01">
      <OtherAssetsScheduleGrp>
        <Desc>Loans &amp; Exchanges</Desc>
        <BOYBookValueAmt>699939</BOYBookValueAmt>
        <EOYBookValueAmt>0</EOYBookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule-01">
      <OtherExpensesScheduleGrp>
        <Desc>Dues &amp; Fees</Desc>
        <RevenueAndExpensesPerBooksAmt>279</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>279</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Insurance</Desc>
        <RevenueAndExpensesPerBooksAmt>2900</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>2900</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Management Fees</Desc>
        <RevenueAndExpensesPerBooksAmt>4172</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>4172</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Advertisement</Desc>
        <RevenueAndExpensesPerBooksAmt>1221</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1221</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Utilities</Desc>
        <RevenueAndExpensesPerBooksAmt>2476</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>2476</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Repairs</Desc>
        <RevenueAndExpensesPerBooksAmt>1125</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1125</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Bank Service Charges</Desc>
        <RevenueAndExpensesPerBooksAmt>95</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>95</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Supplies</Desc>
        <RevenueAndExpensesPerBooksAmt>256</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>256</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherLiabilitiesSchedule documentId="OtherLiabilitiesSchedule-01">
      <OtherLiabilitiesDetail>
        <Desc>Security</Desc>
        <BOYBookValueAmt>8175</BOYBookValueAmt>
        <EOYBookValueAmt>8200</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
      <OtherLiabilitiesDetail>
        <Desc>Loans &amp; Exchanges</Desc>
        <EOYBookValueAmt>51023</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <TaxesSchedule documentId="TaxesSchedule-01">
      <TaxesDetail>
        <CategoryTxt>Property tax</CategoryTxt>
        <Amt>31923</Amt>
        <NetInvestmentIncomeAmt>31923</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>