﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-01T09:50:38-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>650002115</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SULLIVAN &amp; FENGLER</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3031 NE 22ND ST</AddressLine1Txt>
        <CityNm>FORT LAUDERDALE</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33305</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>933061074</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LUDOVIC JAMES FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LUDO</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>7050 W PALMETTO PARK ROAD 460</AddressLine1Txt>
        <CityNm>BOCA RATON</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33433</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOHNATHAN RAINEAU</PersonNm>
      <PersonTitleTxt>CHAIR</PersonTitleTxt>
      <SignatureDt>2025-10-24</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MAUREEN S FENGLER CPA</PreparerPersonNm>
      <PTIN>P01270054</PTIN>
      <PhoneNum>9545612826</PhoneNum>
      <PreparationDt>2025-11-01</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3 RetDoc1">
      <AddressChangeInd>X</AddressChangeInd>
      <InitialReturnInd>X</InitialReturnInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>91810</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>91338</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>472</InvestmentIncomeAmt>
      <TotalRevenueAmt>91810</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>41239</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>6167</OtherExpensesTotalAmt>
      <TotalExpensesAmt>47406</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>44404</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>7850</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>52254</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>7850</BOYAmt>
        <EOYAmt>54717</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>7850</BOYAmt>
        <EOYAmt>54717</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>2463</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>7850</BOYAmt>
        <EOYAmt>52254</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE LUBOVIC JAMES FOUNDATION, INC'S MISSION IS TO EMPOWER UNDERSERVED CHILDREN BY PROVIDING THEM WITH EDUCATIONAL OPPORTUNITIES TO ACHIEVE THEIR ACADEMIC AND CAREER ASPIRATIONS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE LUBOVIC JAMES FOUNDATION, INC'S MISSION IS TO EMPOWER UNDERSERVED CHILDREN AND YOUNG ADULTS BY PROVIDING THEM WITH EDUCATIONAL OPPORTUNITIES TO ACHIEVE THEIR ACADEMIC AND CAREER ASPIRATIONS. TO EXPAND OUR REACH, WE SUPPORT OTHER NONPROFITS WHO SHARE OUR VALUES. WE USE OUR NETWORK OF HOTELS, RESORTS, RESTAURANTS AND OTHER STRATEGIC PARTNERS IN THE SERVICE INDUSTRY TO PROVIDE UNIQUE AUCTION ITEMS AT COST OR OFTEN DONATED. ORGANIZATION CORE VALUES THE LUBOVIC JAMES FOUNDATION, INC.'S VALUES ARE BASED UPON THE FOLLOWING: "ACCESSIBILITY: WE BELIEVE THAT EVERY NONPROFIT SHOULD HAVE EQUAL OPPORTUNITY TO FUNDRAISE. "EMPOWERMENT: WE STRIVE TO EMPOWER NONPROFITS TO ACHIEVE THEIR MISSION BY PROVIDING THEM WITH THE RESOURCES THEY NEED TO HOLD SUCCESSFUL CHARITY AUCTIONS. "COMMUNITY: WE VALUE THE IMPORTANCE OF A SUPPORTIVE COMMUNITY, AND AIM TO INVEST IN AND EXPAND OUR IMPACT WITHIN THE COMMUNITIES WE SERVE. "DIVERSITY AND INCLUSION: WE ARE COMMITTED TO INCLUSIVITY AND DIVERSITY, RECOGNIZING THE IMPORTANCE OF DIFFERENT PERSPECTIVES, EXPERIENCES, AND BACKGROUNDS. "TRANSPARENCY: WE BELIEVE IN TRANSPARENCY AND ACCOUNTABILITY, ENSURING THAT OUR ORGANIZATION OPERATES WITH HONESTY AND INTEGRITY. "EDUCATION: WE BELIEVE THAT EDUCATION IS THE KEY TO BREAKING THE CYCLE OF POVERTY AND THAT BY INVESTING IN THE POTENTIAL OF UNDERPRIVILEGED CHILDREN, WE CAN CREATE A BRIGHTER AND MORE EQUITABLE WORLD.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>47266</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>47266</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHNATHAN RAINEAU</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM RIDDICK</PersonNm>
        <TitleTxt>VICE CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentId="RetDoc1">false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JAMES LUDOVIC</PersonNm>
        <USAddress>
          <AddressLine1Txt>7050 WEST PALMETTO PARK ROAD 460</AddressLine1Txt>
          <CityNm>BOCA RATON</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33433</ZIPCd>
        </USAddress>
        <PhoneNum>4012551573</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearAmt>91810</CurrentTaxYearAmt>
        <TotalAmt>91810</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearAmt>91810</CurrentTaxYearAmt>
        <TotalAmt>91810</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>91810</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearAmt>91810</CurrentTaxYearAmt>
        <TotalAmt>91810</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 20 OFFICE EXPENSE 769 BANK FEES 140 CHARITIES DONATION 5,238 TOTAL 6,167</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 2,463</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE LUBOVIC JAMES FOUNDATION, INC'S MISSION IS TO EMPOWER UNDERSERVED CHILDREN BY PROVIDING THEM WITH EDUCATIONAL OPPORTUNITIES TO ACHIEVE THEIR ACADEMIC AND CAREER ASPIRATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE LUBOVIC JAMES FOUNDATION, INC'S MISSION IS TO EMPOWER UNDERSERVED CHILDREN AND YOUNG ADULTS BY PROVIDING THEM WITH EDUCATIONAL OPPORTUNITIES TO ACHIEVE THEIR ACADEMIC AND CAREER ASPIRATIONS. TO EXPAND OUR REACH, WE SUPPORT OTHER NONPROFITS WHO SHARE OUR VALUES. WE USE OUR NETWORK OF HOTELS, RESORTS, RESTAURANTS AND OTHER STRATEGIC PARTNERS IN THE SERVICE INDUSTRY TO PROVIDE UNIQUE AUCTION ITEMS AT COST OR OFTEN DONATED. ORGANIZATION CORE VALUES THE LUBOVIC JAMES FOUNDATION, INC.'S VALUES ARE BASED UPON THE FOLLOWING: "ACCESSIBILITY: WE BELIEVE THAT EVERY NONPROFIT SHOULD HAVE EQUAL OPPORTUNITY TO FUNDRAISE. "EMPOWERMENT: WE STRIVE TO EMPOWER NONPROFITS TO ACHIEVE THEIR MISSION BY PROVIDING THEM WITH THE RESOURCES THEY NEED TO HOLD SUCCESSFUL CHARITY AUCTIONS. "COMMUNITY: WE VALUE THE IMPORTANCE OF A SUPPORTIVE COMMUNITY, AND AIM TO INVEST IN AND EXPAND OUR IMPACT WITHIN THE COMMUNITIES WE SERVE. "DIVERSITY AND INCLUSION: WE ARE COMMITTED TO INCLUSIVITY AND DIVERSITY, RECOGNIZING THE IMPORTANCE OF DIFFERENT PERSPECTIVES, EXPERIENCES, AND BACKGROUNDS. "TRANSPARENCY: WE BELIEVE IN TRANSPARENCY AND ACCOUNTABILITY, ENSURING THAT OUR ORGANIZATION OPERATES WITH HONESTY AND INTEGRITY. "EDUCATION: WE BELIEVE THAT EDUCATION IS THE KEY TO BREAKING THE CYCLE OF POVERTY AND THAT BY INVESTING IN THE POTENTIAL OF UNDERPRIVILEGED CHILDREN, WE CAN CREATE A BRIGHTER AND MORE EQUITABLE WORLD.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>