﻿<?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>2026-06-24T11:02:34-00:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>843828757</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>The Filing Services</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>9 Franklin Ave Unit 6A</AddressLine1Txt>
        <CityNm>Brooklyn</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11249</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>832947163</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>A&amp;C Family Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>A&amp;CF</BusinessNameControlTxt>
      <PhoneNum>8452084876</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3 Halley Drive</AddressLine1Txt>
        <CityNm>Pomona</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10970</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Abraham Friedman</PersonNm>
      <PersonTitleTxt>Trustee</PersonTitleTxt>
      <PhoneNum>8452084876</PhoneNum>
      <SignatureDt>2026-06-24</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>P Buchinger</PreparerPersonNm>
      <PTIN>P02456099</PTIN>
      <PhoneNum>9292730455</PhoneNum>
      <PreparationDt>2026-06-24</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990PF documentId="990PF" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>2011545</FMVAssetsEOYAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>290740</ContriRcvdRevAndExpnssAmt>
        <CapGainNetIncmNetInvstIncmAmt>0</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>290740</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="990PF:111">275</LegalFeesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>275</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>476080</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>476080</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>476355</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>476080</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-185615</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>81</CashBOYAmt>
        <CashEOYAmt>506</CashEOYAmt>
        <CashEOYFMVAmt>506</CashEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="990PF:117">2197079</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="990PF:117">2011039</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="990PF:117">2011039</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>2197160</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>2011545</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>2011545</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <RetainedEarningBOYAmt>2197160</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>2011545</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>2197160</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>2011545</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>2197160</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>2011545</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>2197160</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-185615</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>2011545</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>2011545</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <StatementsRegardingActyGrp>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>Abraham Friedman</IndividualWithBooksNm>
        <PhoneNum>3477863867</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>3 Halley Dr</AddressLine1Txt>
          <CityNm>Pomona</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10970</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>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm referenceDocumentId="990PF:160">Abraham Friedman</PersonNm>
          <USAddress>
            <AddressLine1Txt>3 Halley Drive</AddressLine1Txt>
            <CityNm>Pomona</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10970</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.01</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm referenceDocumentId="990PF:160">Chana Avtzon</PersonNm>
          <USAddress>
            <AddressLine1Txt>16 Trappers Way</AddressLine1Txt>
            <CityNm>Pomona</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10970</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <DistributableAmountGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt referenceDocumentId="990PF:151">476080</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>476080</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr3Amt>87241</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>102630</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>463970</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>653841</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>476080</QualifyingDistributionsAmt>
        <RemainingDistriFromCorpusAmt>476080</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>1129921</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>1129921</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear3Amt>87241</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>102630</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>463970</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>476080</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Misc Charity</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3 Halley Drive</AddressLine1Txt>
            <CityNm>Pomona</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10970</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>80060</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Misc Charity</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3 Halley Drive</AddressLine1Txt>
            <CityNm>Pomona</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10970</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>PC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>396020</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>476080</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <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>
    <IRS990ScheduleB documentId="990B" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>ABC Family Trust</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>3 Halley Drive</AddressLine1Txt>
          <CityNm>Pomona</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10970</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>290740</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <LegalFeesSchedule documentId="990PF:111" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <LegalFeesGrp>
        <CategoryTxt>Charities Bureau</CategoryTxt>
        <LegalFeesAmt>275</LegalFeesAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherAssetsSchedule documentId="990PF:117" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <OtherAssetsScheduleGrp>
        <Desc>LE</Desc>
        <BOYBookValueAmt>2197079</BOYBookValueAmt>
        <EOYBookValueAmt>2011039</EOYBookValueAmt>
        <EOYFMVAmt>2011039</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
  </ReturnData>
</Return>