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        <BusinessNameLine1Txt>ROGOFF &amp; COMPANY PC</BusinessNameLine1Txt>
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        <BusinessNameLine1Txt>THE FLYING WHALE INC</BusinessNameLine1Txt>
      </BusinessName>
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      <PhoneNum>9177542014</PhoneNum>
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        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10024</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BERNARD BARON</PersonNm>
      <PersonTitleTxt>SECRETARY</PersonTitleTxt>
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      <SignatureDt>2025-11-18</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHRIS FALCO</PreparerPersonNm>
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      <PhoneNum>2125575666</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <AmendedReturnInd>X</AmendedReturnInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
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      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
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      <GrantsAndSimilarAmountsPaidAmt>4600</GrantsAndSimilarAmountsPaidAmt>
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        <EOYAmt>2372</EOYAmt>
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      <PrimaryExemptPurposeTxt>THE ORGANIZATION INTENDS TO INVITE WELL KNOWN ARTISTS, WRITERS AND PERFORMERS TO EDUCATIONAL CONFERENCES FOR THE BENEFIT OF THE GENERAL PUBLIC AND EDUCATIONAL INSTITUTIONS.THE ORGANIZATION INTENDS TO PROVIDE GRANTS TO NEW ASPIRING ARTISTS,WRITERS AND PERFORMERS AS YET NOT DISCOVERED BY THE MAINSTREAMPUBLIC.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION INTENDS TO INVITE WELL KNOWN ARTISTS, WRITERS AND PERFORMERS TO EDUCATIONAL CONFERENCES FOR THE BENEFIT OF THE GENERAL PUBLIC AND EDUCATIONAL INSTITUTIONS.</DescriptionProgramSrvcAccomTxt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JACQUELINE GREAVES MONDA</PersonNm>
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      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
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      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
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      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
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        <BusinessName>
          <BusinessNameLine1Txt>THE ORGANIZATION</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>1 WEST 85TH STREET 2C</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10024</ZIPCd>
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        <PhoneNum>9177542014</PhoneNum>
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      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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        <TotalAmt>11600</TotalAmt>
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      <PublicSupportTotal170Amt>5064</PublicSupportTotal170Amt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: . GRANTEE NAME: CROSS CULTURE COLLECTIVE. GRANTEE ADDRESS: VIA GIUSEPPE BRUSCHETTI, 1 MILANO, ITALY 20125. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 12/15/24. AMOUNT GIVEN: 4,600. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 4,600.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART 1</FormAndLineReferenceDesc>
        <ExplanationTxt>THE RETURN IS BEING AMENDED TO PROPERLY REPORT A CHANGE IN THE CONTRIBUTIONS RECEIVED AND THE GRANTS PAID OUT BY THE ORGANIZATION. $4,100 OF CONTRIBUTIONS RECEIVED DURING THE FISCAL YEAR ENDING JULY 31, 2024 AS REPORTED ON FORM 990-EZ, PART 1, LINE 1. $4,600 OF GRANTS PAID DURING THE FISCAL YEAR ENDING JULY 31, 2024 AS REPORTED ON FORM 990-EZ, PART 1, LINE 10.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
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