﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2025v4.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-06-02T02:55:40-00:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>203396615</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SUSAN J KEETON CPA PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 15420</AddressLine1Txt>
        <CityNm>SARASOTA</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>34277</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>136181437</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BERSHAD FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BERS</BusinessNameControlTxt>
      <PhoneNum>2039841708</PhoneNum>
      <USAddress>
        <AddressLine1Txt>7726 HEATHFIELD CT</AddressLine1Txt>
        <CityNm>UNIVERSITY PARK</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>34201</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RONNIE BERSHAD SACHS</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2039841708</PhoneNum>
      <SignatureDt>2026-06-02</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>SUSAN J KEETON CPA CFE</PreparerPersonNm>
      <PTIN>P00456437</PTIN>
      <PhoneNum>9413645760</PhoneNum>
      <PreparationDt>2026-06-02</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990PF documentId="990PF" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>276802</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>405</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>405</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>405</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>10606</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>10606</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>10606</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>-18624</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>292581</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>0</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>-7613</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>11011</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>11011</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="990PF:112">1400</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>1400</AccountingFeesNetInvstIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="990PF:115">1070</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>1070</OtherExpensesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>2470</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>2470</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>12000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>12000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>14470</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>2470</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>12000</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-22083</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>8541</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>11011</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>9574</CashBOYAmt>
        <CashEOYAmt>9421</CashEOYAmt>
        <CashEOYFMVAmt>9421</CashEOYFMVAmt>
        <OtherInvestmentsBOYAmt>262267</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="990PF:131">267381</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>267381</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>271841</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>276802</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>276802</TotalAssetsEOYFMVAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="990PF:120">636</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="990PF:120">617</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>636</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>617</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>271205</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>276185</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>271205</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>276185</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>271841</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>276802</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>271205</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-22083</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="990PF:133">27063</OtherIncreasesAmt>
        <SubtotalAmt>276185</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>276185</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>MERRILL LYNCH 3327</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2025-10-08</AcquiredDt>
          <SoldDt>2025-12-15</SoldDt>
          <GrossSalesPriceAmt>23433</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>23341</CostOrOtherBasisAmt>
          <GainOrLossAmt>92</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>92</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ALLIANCE BERNSTEIN 2992</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-02-20</AcquiredDt>
          <SoldDt>2025-02-13</SoldDt>
          <GrossSalesPriceAmt>12458</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>12383</CostOrOtherBasisAmt>
          <GainOrLossAmt>75</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>75</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ALLIANCE BERNSTEIN 2992</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2011-06-10</AcquiredDt>
          <SoldDt>2025-02-13</SoldDt>
          <GrossSalesPriceAmt>255258</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>275481</CostOrOtherBasisAmt>
          <GainOrLossAmt>-20223</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-20223</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>-18624</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>167</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>119</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>119</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>119</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>200</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>200</TotalPaymentsAndCreditsAmt>
        <OriginalReturnTaxPaidAmt>200</OriginalReturnTaxPaidAmt>
        <OverpaymentAmt>81</OverpaymentAmt>
        <RefundAmt referenceDocumentId="8050">81</RefundAmt>
      </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>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>RONNIE BERSHAD SACHS</IndividualWithBooksNm>
        <PhoneNum>2039841708</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>7726 HEATHFIELD CT</AddressLine1Txt>
          <CityNm>UNIVERSITY PARK</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>34201</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 referenceDocumentId="990PF:160">RONNIE BERSHAD SACHS</PersonNm>
          <USAddress>
            <AddressLine1Txt>7726 HEATHFIELD CT</AddressLine1Txt>
            <CityNm>UNIVERSITY PARK</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34201</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm referenceDocumentId="990PF:160">STACI H BACHMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>100 PEARL ST 12TH FL</AddressLine1Txt>
            <CityNm>HARTFORD</CityNm>
            <StateAbbreviationCd>CT</StateAbbreviationCd>
            <ZIPCd>06103</ZIPCd>
          </USAddress>
          <TitleTxt>SEC/TREASURER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm referenceDocumentId="990PF:160">JILL NOVAK</PersonNm>
          <USAddress>
            <AddressLine1Txt>104 STONEWALL CIR</AddressLine1Txt>
            <CityNm>WEST HARRISON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10604</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>MEMORIAL SLOAN KETTERING PO BOX 5028 HAGERSTOWN MD 21741</Description1Txt>
        <Expenses1Amt>0</Expenses1Amt>
        <Description2Txt>THE JEWISH FEDERATION OF SARASOTA-MANATEE 580 MCINTOSH RD SARASOTA, FL 34232</Description2Txt>
        <Expenses2Amt>0</Expenses2Amt>
        <Description3Txt>WOUNDED WARRIOR PROJECT PO BOX 758516 TOPEKA KS 66675</Description3Txt>
        <Expenses3Amt>0</Expenses3Amt>
        <Description4Txt>AMERICAN HEART ASSOCIATION PO BOX 78851 PHOENIX, AZ 85062</Description4Txt>
        <Expenses4Amt>0</Expenses4Amt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>265578</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>9479</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>275057</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>275057</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>4126</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>270931</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>13547</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>13547</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>119</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>119</TotalTaxAmt>
        <DistributableBeforeAdjAmt>13428</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>13428</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>13428</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt referenceDocumentId="990PF:151">12000</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>12000</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>13428</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>9014</UndistributedIncomePYAmt>
        <PriorYear1Yr>2021</PriorYear1Yr>
        <PriorYear2Yr>2022</PriorYear2Yr>
        <PriorYear3Yr>2023</PriorYear3Yr>
        <TotalForPriorYearsAmt>41323</TotalForPriorYearsAmt>
        <QualifyingDistributionsAmt>12000</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>9014</AppliedToYear1Amt>
        <AppliedToCurrentYearAmt>2986</AppliedToCurrentYearAmt>
        <PriorYearUndistributedIncmAmt>41323</PriorYearUndistributedIncmAmt>
        <PriorYearDeficiencyOrTaxAmt>41323</PriorYearDeficiencyOrTaxAmt>
        <UndistributedIncomeCYAmt>10442</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>THE JEWISH FEDERATION OF SARASOTA-MANATEE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>580 MCINTOSH RD</AddressLine1Txt>
            <CityNm>SARASOTA</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34232</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>NC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>UNRESTRICTED</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CONGREGATION EMANU-EL OF WESTCHESTER</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>2125 WESTCHESTER AVE E</AddressLine1Txt>
            <CityNm>RYE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10580</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>NC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>UNRESTRICTED</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>TEMPLE SHALOM</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>259 RICHARDS AVE</AddressLine1Txt>
            <CityNm>NORWALK</CityNm>
            <StateAbbreviationCd>CT</StateAbbreviationCd>
            <ZIPCd>06850</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>NC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>UNRESTRICTED</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>JFCS OF THE SUNCOAST</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>2688 FRUITVILLE RD</AddressLine1Txt>
            <CityNm>SARASOTA</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34237</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>NC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>UNRESTRICTED</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>MEMORIAL SLOAN KETTERING</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 5028</AddressLine1Txt>
            <CityNm>HAGERSTOWN</CityNm>
            <StateAbbreviationCd>MD</StateAbbreviationCd>
            <ZIPCd>21741</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>NC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>UNRESTRICTED</GrantOrContributionPurposeTxt>
          <Amt>4000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>AMERICAN HEART ASSOCIATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 78851</AddressLine1Txt>
            <CityNm>PHOENIX</CityNm>
            <StateAbbreviationCd>AZ</StateAbbreviationCd>
            <ZIPCd>85062</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>NC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>UNRESTRICTED</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>WOUNDED WARRIOR PROJECT</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 758516</AddressLine1Txt>
            <CityNm>TOPEKA</CityNm>
            <StateAbbreviationCd>KS</StateAbbreviationCd>
            <ZIPCd>66675</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>NC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>UNRESTRICTED</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>12000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>405</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>10606</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>-18624</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>-7613</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>-7613</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>3</LineNumberTxt>
          <RelationshipStatementTxt>THESE FUNDS ARE THE PRIMARY MEANS BY WHICH THE ORGANIZATION ACCOMPLISHES ITS GOAL OF DONATING</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>3</LineNumberTxt>
          <RelationshipStatementTxt>TO VARIOUS CHARITIES</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>4</LineNumberTxt>
          <RelationshipStatementTxt>THESE FUNDS ARE THE PRIMARY MEANS BY WHICH THE ORGANIZATION ACCOMPLISHES ITS GOAL OF DONATING</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>4</LineNumberTxt>
          <RelationshipStatementTxt>TO VARIOUS CHARITIES</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>8</LineNumberTxt>
          <RelationshipStatementTxt>THESE FUNDS ARE THE PRIMARY MEANS BY WHICH THE ORGANIZATION ACCOMPLISHES ITS GOAL OF DONATING</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>8</LineNumberTxt>
          <RelationshipStatementTxt>TO VARIOUS CHARITIES</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <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>
    <AccountingFeesSchedule documentId="990PF:112" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <AccountingFeesDetail>
        <CategoryTxt>INDIRECT ACCOUNTING FEES</CategoryTxt>
        <Amt>1400</Amt>
        <NetInvestmentIncomeAmt>1400</NetInvestmentIncomeAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsOtherSchedule2 documentId="990PF:131" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>MERRILL LYNCH INVESTMENT ADVISORY PROGRAM - CASH/MONEY ACCOUNTS</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
        <BookValueAmt>5759</BookValueAmt>
        <EOYFMVAmt>5759</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>MERRILL LYNCH INVESTMENT ADVISORY PROGRAM - EQUITIES</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
        <BookValueAmt>66113</BookValueAmt>
        <EOYFMVAmt>66113</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>MERRILL LYNCH INVESTMENT ADVISORY PROGRAM - MUTUAL FUNDS</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
        <BookValueAmt>195509</BookValueAmt>
        <EOYFMVAmt>195509</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherExpensesSchedule documentId="990PF:115" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <OtherExpensesScheduleGrp>
        <Desc>NY STATE FORM CHAR 500</Desc>
        <RevenueAndExpensesPerBooksAmt>100</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>100</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BERNSTEIN INVESTMENT FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>132</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>132</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK OF AMERICA WIRE TRANSFER FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>15</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>15</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MERRILL ADVISORY FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>774</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>774</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MERRILL FOREIGN TAX PAID</Desc>
        <RevenueAndExpensesPerBooksAmt>49</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>49</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncreasesSchedule documentId="990PF:133" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <OtherIncreasesDetail>
        <Desc>OTHER INCREASES NOT INCLUDED ON LINE 2</Desc>
        <Amt>27063</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherLiabilitiesSchedule documentId="990PF:120" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <OtherLiabilitiesDetail>
        <Desc>DUE TO RONNIE BERSHAD SACHS</Desc>
        <BOYBookValueAmt>498</BOYBookValueAmt>
        <EOYBookValueAmt>498</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
      <OtherLiabilitiesDetail>
        <Desc>IRS 990-PF</Desc>
        <BOYBookValueAmt>138</BOYBookValueAmt>
        <EOYBookValueAmt>119</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
  </ReturnData>
</Return>