﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-02-09T09:10:22-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>650761179</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CPA ASSOCIATES LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4207 SW HIGH MEADOWS AVE</AddressLine1Txt>
        <CityNm>PALM CITY</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>349903726</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>134045657</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>GUILD FAMILY FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>GUIL</BusinessNameControlTxt>
      <PhoneNum>7722883797</PhoneNum>
      <USAddress>
        <AddressLine1Txt>CPA ASSOC 4207 SW HIGH MEADOWS AVE</AddressLine1Txt>
        <CityNm>PALM CITY</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>34990</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ADAM GUILD</PersonNm>
      <PersonTitleTxt>PRES/DIRECTOR</PersonTitleTxt>
      <PhoneNum>7722883797</PhoneNum>
      <SignatureDt>2025-02-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DANIEL F MCENTEE</PreparerPersonNm>
      <PTIN>P01040754</PTIN>
      <PhoneNum>7722883797</PhoneNum>
      <PreparationDt>2025-02-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="RetDoc5">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>16408</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>6</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>6</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>525</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>525</DividendsNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>531</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>531</TotalNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc4">61</TaxesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>61</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>61</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>0</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>470</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>531</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>284</CashBOYAmt>
        <CashEOYAmt>223</CashEOYAmt>
        <CashEOYFMVAmt>223</CashEOYFMVAmt>
        <OtherInvestmentsBOYAmt>13340</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="RetDoc1">14485</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>14485</OtherInvestmentsEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="RetDoc2">1700</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="RetDoc2">1700</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="RetDoc2">1700</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>15324</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>16408</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>16408</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>12</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>1096</NoDonorRstrNetAssestsEOYAmt>
        <DonorRstrNetAssetsBOYAmt>15312</DonorRstrNetAssetsBOYAmt>
        <DonorRstrNetAssetsEOYAmt>15312</DonorRstrNetAssetsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>15324</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>16408</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>15324</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>16408</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>15324</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>470</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="RetDoc3">614</OtherIncreasesAmt>
        <SubtotalAmt>16408</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>16408</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>7</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>7</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>7</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>136</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>136</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>129</OverpaymentAmt>
        <AppliedToESTaxAmt>129</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>
        <OrgReportOrRegisterStateCd>FL</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>DANIEL MCENTEE</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>7722883797</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>4207 SW HIGH MEADOWS AVE</AddressLine1Txt>
          <CityNm>PALM CITY</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>34990</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ADAM GUILD</PersonNm>
          <USAddress>
            <AddressLine1Txt>8500 WEST SUNSET BLVD APT E508</AddressLine1Txt>
            <CityNm>WEST HOLLYWOOD</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90069</ZIPCd>
          </USAddress>
          <TitleTxt>PRES/DIRECTO</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>LYNN BROWN</PersonNm>
          <USAddress>
            <AddressLine1Txt>37 THORNE PL</AddressLine1Txt>
            <CityNm>BRIGEPORT</CityNm>
            <StateAbbreviationCd>CT</StateAbbreviationCd>
            <ZIPCd>06605</ZIPCd>
          </USAddress>
          <TitleTxt>V PRES/DIREC</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SHARON GUILD</PersonNm>
          <USAddress>
            <AddressLine1Txt>12360 SE INDIAN RIVER DR</AddressLine1Txt>
            <CityNm>HOBE SOUND</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33455</ZIPCd>
          </USAddress>
          <TitleTxt>TREAS/DIRECT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>GALE GUILD</PersonNm>
          <USAddress>
            <AddressLine1Txt>200 COMMONS COURT 24</AddressLine1Txt>
            <CityNm>CHAGRIN FALLS</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44022</ZIPCd>
          </USAddress>
          <TitleTxt>SEC/DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>13749</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>241</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>13990</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>13990</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>210</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>13780</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>689</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>689</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>7</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>7</TotalTaxAmt>
        <DistributableBeforeAdjAmt>682</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>682</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>682</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>0</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>0</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>682</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>51201</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>36800</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>7594</ExcessDistributionCyovYr3Amt>
        <TotalExcessDistributionCyovAmt>95595</TotalExcessDistributionCyovAmt>
        <ExcessDistriCyovAppCYCorpusAmt>682</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>682</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>94913</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>50519</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>44394</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>36800</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>7594</ExcessFromYear3Amt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>6</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>525</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>531</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>531</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="RetDoc1">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>CHARLES SCHWAB ACCOUNT</CategoryOrItemTxt>
        <BookValueAmt>14485</BookValueAmt>
        <EOYFMVAmt>14485</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherAssetsSchedule documentId="RetDoc2">
      <OtherAssetsScheduleGrp>
        <Desc>MISC RECEIVABLE</Desc>
        <BOYBookValueAmt>1700</BOYBookValueAmt>
        <EOYBookValueAmt>1700</EOYBookValueAmt>
        <EOYFMVAmt>1700</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherIncreasesSchedule documentId="RetDoc3">
      <OtherIncreasesDetail>
        <Desc>UNREALIZED APPRECIATION ON INVESTMENTS</Desc>
        <Amt>614</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <TaxesSchedule documentId="RetDoc4">
      <TaxesDetail>
        <CategoryTxt>OTHER TAXES &amp; LICENSES</CategoryTxt>
        <Amt>61</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>