﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-06-19T12:23:48-07:00</ReturnTs>
    <TaxPeriodEndDt>2026-02-28</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>161152552</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Piaker &amp; Lyons PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO Box 1330</AddressLine1Txt>
        <CityNm>Binghamton</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>13902</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-03-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>161255123</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BGM FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BGMF</BusinessNameControlTxt>
      <PhoneNum>6077638770</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 895</AddressLine1Txt>
        <CityNm>VESTAL</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>13851</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RONALD AKEL</PersonNm>
      <PersonTitleTxt>Trustee</PersonTitleTxt>
      <SignatureDt>2026-06-19</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Eric J Rouse</PreparerPersonNm>
      <PTIN>P01883192</PTIN>
      <PhoneNum>6077299373</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="25022934" softwareVersionNum="2025v4.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>2876790</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>80691</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>80691</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>80691</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>78955</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>913905</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>78955</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>159646</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>159646</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>80691</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">1375</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesChrtblPrpsAmt>1375</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSchedule">9581</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>9581</OtherProfFeesNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">3054</TaxesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">250</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>250</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>14260</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>9581</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>1625</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>342050</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>342050</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>356310</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>9581</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>343675</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-196664</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>150065</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>80691</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>1689646</CashBOYAmt>
        <CashEOYAmt>1413899</CashEOYAmt>
        <CashEOYFMVAmt>1413899</CashEOYFMVAmt>
        <CorporateStockBOYAmt>1023189</CorporateStockBOYAmt>
        <CorporateStockEOYAmt>1102269</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>1460911</CorporateStockEOYFMVAmt>
        <CorporateBondsBOYAmt>1999</CorporateBondsBOYAmt>
        <CorporateBondsEOYAmt>1999</CorporateBondsEOYAmt>
        <CorporateBondsEOYFMVAmt>1980</CorporateBondsEOYFMVAmt>
        <TotalAssetsBOYAmt>2714834</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>2518167</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>2876790</TotalAssetsEOYFMVAmt>
        <AccountsPayableBOYAmt>3</AccountsPayableBOYAmt>
        <TotalLiabilitiesBOYAmt>3</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>2714831</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>2518167</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>2714831</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>2518167</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>2714834</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>2518167</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>2714831</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-196664</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>2518167</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>2518167</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>PUBLICLY TRADED SECURITIES</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2000-01-01</AcquiredDt>
          <SoldDt>2025-12-31</SoldDt>
          <GrossSalesPriceAmt>913905</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>834950</CostOrOtherBasisAmt>
          <GainOrLossAmt>78955</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>78955</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>78955</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>2086</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>2086</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>2086</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>2000</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>2000</TotalPaymentsAndCreditsAmt>
        <TaxDueAmt>86</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>false</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>BINGHAMTON GIANT MARKET INC</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>6077638770</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>2548 VESTAL PARKWAY EAST</AddressLine1Txt>
          <CityNm>VESTAL</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>138510895</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>Philip Akel</PersonNm>
          <USAddress>
            <AddressLine1Txt>4137 University Court</AddressLine1Txt>
            <CityNm>Vestal</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13850</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Ferris Akel III</PersonNm>
          <USAddress>
            <AddressLine1Txt>29 Eagle Drive</AddressLine1Txt>
            <CityNm>Endwell</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>137602568</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>RONALD AKEL</PersonNm>
          <USAddress>
            <AddressLine1Txt>283 RIVERSIDE DR</AddressLine1Txt>
            <CityNm>BINGHAMTON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13905</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>1313201</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>1447998</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>2761199</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>2761199</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>41418</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>2719781</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>135989</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>135989</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>2086</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>2086</TotalTaxAmt>
        <DistributableBeforeAdjAmt>133903</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>133903</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>133903</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>343675</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>343675</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>133903</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>75124</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr3Amt>237841</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>278032</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>323768</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>914765</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>343675</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>133903</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>209772</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>1124537</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>75124</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>1049413</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear3Amt>237841</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>278032</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>323768</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>209772</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>LOURDES HOSPITAL FOUNDATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>169 RIVERSIDE DRIVE</AddressLine1Txt>
            <CityNm>BINGHAMTON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13905</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>Support</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>AVRE</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>174 COURT STREET</AddressLine1Txt>
            <CityNm>BINGHAMTON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13901</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>Support</GrantOrContributionPurposeTxt>
          <Amt>1250</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BROOME COUNTY ARTS COUNCIL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>81 STATE STREET</AddressLine1Txt>
            <CityNm>BINGHAMTON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13901</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>4000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>UHS FOUNDATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>10-42 MITCHELL AVENUE</AddressLine1Txt>
            <CityNm>BINGHAMTON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13903</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>55300</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>AMERICAN HEART ASSOCIATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 4002012</AddressLine1Txt>
            <CityNm>DES MOINES</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50340</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>600</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BROOME COUNTY COUNCIL OF CHURCHES</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>3 OTSENINGO STREET</AddressLine1Txt>
            <CityNm>BINGHAMTON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13903</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>600</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>LOURES HOSPITAL AUXILIARY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>169 RIVERSIDE DRIVE</AddressLine1Txt>
            <CityNm>BINGHAMTON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13905</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CHILDREN'S HOME</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1182 CHENANGO STREET</AddressLine1Txt>
            <CityNm>BINGHAMTON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13901</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>1500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Mercy House of the Southern Tier</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>212 N McKinley Avenue</AddressLine1Txt>
            <CityNm>Endicott</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13760</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>Support</GrantOrContributionPurposeTxt>
          <Amt>200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Sock Out Cancer</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 1625</AddressLine1Txt>
            <CityNm>Binghamton</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13902</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>Support</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Vestal Police Benevolent Associatio</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 731</AddressLine1Txt>
            <CityNm>Vestal</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13851</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>Support</GrantOrContributionPurposeTxt>
          <Amt>650</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Girl Scouts of NYPENN Pathways</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>8170 Thompson Road</AddressLine1Txt>
            <CityNm>Cicero</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13039</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>Support</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BINGHAMTON UNIVERSITY FOUNDATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 6005</AddressLine1Txt>
            <CityNm>BINGHAMTON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13902</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>250000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BROOME COUNTY HUMANE SOCIETY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>167 CONKLIN AVE</AddressLine1Txt>
            <CityNm>BINGHAMTON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13903</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>ALZHEIMER'S ASSOCIATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>5015 CAMPUSWOOD DR SUITE 102</AddressLine1Txt>
            <CityNm>SYRACUSE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13057</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>150</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>THE CHOLANGIOCARCINOMA FOUNDATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>5526 13400 S 510</AddressLine1Txt>
            <CityNm>HERRIMAN</CityNm>
            <StateAbbreviationCd>UT</StateAbbreviationCd>
            <ZIPCd>84096</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>250</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>ENDICOTT SONS OF ITALY LODGE 443</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>126 ODELL AVE</AddressLine1Txt>
            <CityNm>ENDICOTT</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13760</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>FIRST TEE SYRACUSE</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>5050 JAMESVILLE RD</AddressLine1Txt>
            <CityNm>JAMESVILLE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13078</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>GUTHRIE RESOURCE DEVELOPMENT</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>ONE GUTHRIE SQUARE</AddressLine1Txt>
            <CityNm>SAYRE</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>18840</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SARCOMA FOUNDATION OF AMERICA</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>9899 MAIN ST</AddressLine1Txt>
            <CityNm>DAMASCUS</CityNm>
            <StateAbbreviationCd>MD</StateAbbreviationCd>
            <ZIPCd>20872</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>150</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SOUTHERN TIER POLICE CANINE ASSOCIA</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>4125 ST CLAIR RD</AddressLine1Txt>
            <CityNm>BINGHAMTON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13903</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>150</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SPIEDIE FEST BALLOON RALLY EXPO</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 275</AddressLine1Txt>
            <CityNm>BINGHAMTON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13905</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>THE GIDEONS INTERNATIONAL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 140800</AddressLine1Txt>
            <CityNm>NASHVILLE</CityNm>
            <StateAbbreviationCd>TN</StateAbbreviationCd>
            <ZIPCd>37214</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>250</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>ST VINCENT DE PAUL BLESSED SACRAMEN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>465 CLUBHOUSE RD</AddressLine1Txt>
            <CityNm>VESTAL</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13850</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>342050</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>80691</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>78955</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>159646</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>159646</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>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="25022934" softwareVersionNum="2025v4.1">
      <AccountingFeesDetail>
        <CategoryTxt>TAX PREPARATION FEES</CategoryTxt>
        <Amt>1375</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1375</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="25022934" softwareVersionNum="2025v4.1">
      <OtherExpensesScheduleGrp>
        <Desc>NYS DEPARTMENT OF LAW</Desc>
        <RevenueAndExpensesPerBooksAmt>250</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>250</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule" softwareId="25022934" softwareVersionNum="2025v4.1">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>INVESTMENT ADVISOR FEES</CategoryTxt>
        <Amt>9581</Amt>
        <NetInvestmentIncomeAmt>9581</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="25022934" softwareVersionNum="2025v4.1">
      <TaxesDetail>
        <CategoryTxt>US TREASURY</CategoryTxt>
        <Amt>3054</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>