﻿<?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>2026-06-29T07:57:15-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-02-28</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>364442927</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Gordon and Capodice</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2652 North Dayton Street</AddressLine1Txt>
        <CityNm>Chicago</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>60614</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-03-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>136141239</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>JOSEPH &amp; LILLIAN EATON FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>JOSE</BusinessNameControlTxt>
      <PhoneNum>9782839877</PhoneNum>
      <USAddress>
        <AddressLine1Txt>19 Butman Avenue</AddressLine1Txt>
        <CityNm>Gloucester</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01930</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Thomas Eaton</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2026-06-29</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Harry Kramer</PreparerPersonNm>
      <PTIN>P00124515</PTIN>
      <PhoneNum>8474011029</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation BinaryAttachment.1" softwareId="24020490" softwareVersionNum="2024v5.2">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>46385</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>213</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>213</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>22451</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>44873</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>22451</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>22664</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>22664</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>4985</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstNetInvstIncmAmt>4985</CompOfcrDirTrstNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>4985</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>4985</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>4985</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>4985</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>0</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>17679</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>17679</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>4720</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>1659</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>1659</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>15079</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="InvestmentsCorpStockSchedule">35819</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>44726</CorporateStockEOYFMVAmt>
        <TotalAssetsBOYAmt>19799</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>37478</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>46385</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>19799</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>37478</CapitalStockEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>19799</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>37478</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>19799</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>37478</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>19799</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>17679</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>37478</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>37478</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>PUBLICLY TRADED STOCKS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>1998-01-01</AcquiredDt>
          <SoldDt>2024-01-11</SoldDt>
          <GrossSalesPriceAmt>44873</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>22422</CostOrOtherBasisAmt>
          <GainOrLossAmt>22451</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>22451</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>22451</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>246</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>246</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>246</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>246</TaxDueAmt>
        <AppliedToESTaxAmt>0</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>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>THOMAS EATON</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>9782839877</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>19 BUTMAN AV</AddressLine1Txt>
          <CityNm>GLOUCESTER</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01930</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>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <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>THOMAS EATON</PersonNm>
          <USAddress>
            <AddressLine1Txt>19 BUTMAN AVE</AddressLine1Txt>
            <CityNm>GLOUCESTER</CityNm>
            <StateAbbreviationCd>MA</StateAbbreviationCd>
            <ZIPCd>01930</ZIPCd>
          </USAddress>
          <TitleTxt>President/Treas</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>4985</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>CAROL EATON LONDON</PersonNm>
          <USAddress>
            <AddressLine1Txt>215 W 92ND ST 6F</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10025</ZIPCd>
          </USAddress>
          <TitleTxt>VP / Sec</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>41104</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>5831</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>46935</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>46935</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>704</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>46231</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>2312</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>2312</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>246</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>246</TotalTaxAmt>
        <DistributableBeforeAdjAmt>2066</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>2066</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>2066</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>0</ExpensesAndContributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>2066</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>2871</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>1298</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>1906</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>1943</ExcessDistributionCyovYr2Amt>
        <TotalExcessDistributionCyovAmt>8018</TotalExcessDistributionCyovAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <ExcessDistriCyovAppCYCorpusAmt>2066</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>2066</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>5952</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>805</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>5147</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>1298</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>1906</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>1943</ExcessFromYear2Amt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>213</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>22451</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>22664</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>22664</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>
    <InvestmentsCorpStockSchedule documentId="InvestmentsCorpStockSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <InvestmentsCorporateStockGrp>
        <StockNm>SEE ATT'D ETRADE STMT</StockNm>
        <EOYBookValueAmt>35819</EOYBookValueAmt>
        <EOYFMVAmt>44726</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
  </ReturnData>
</Return>