<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-15T16:32:25-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>141638228</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SHALLO GALLUSCIO &amp; BIANCHI CPAS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>21 N 7TH ST</AddressLine1Txt>
        <CityNm>HUDSON</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>12534</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>112859980</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FOUR NATIONS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FOUR</BusinessNameControlTxt>
      <PhoneNum>5183253253</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 1112</AddressLine1Txt>
        <CityNm>HUDSON</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>12534</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ANDREW APPEL</PersonNm>
      <PersonTitleTxt>EXEC DIRECTOR</PersonTitleTxt>
      <PhoneNum>5183253253</PhoneNum>
      <SignatureDt>2024-05-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ANDREW</PersonFirstNm>
        <PersonLastNm>APPEL</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RICK BIANCHI CPA</PreparerPersonNm>
      <PTIN>P00586601</PTIN>
      <PhoneNum>5188286500</PhoneNum>
      <PreparationDt>2024-05-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc3" referenceDocumentId="RetDoc4">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>WWW.FOURNATIONS.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>179675</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>136517</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>42889</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>269</InvestmentIncomeAmt>
      <TotalRevenueAmt>179675</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>7937</SalariesOtherCompEmplBnftAmt>
      <OtherExpensesTotalAmt>140895</OtherExpensesTotalAmt>
      <TotalExpensesAmt>148832</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>30843</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>87366</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>138</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>118347</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>95448</BOYAmt>
        <EOYAmt>130158</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>5675</BOYAmt>
        <EOYAmt>1908</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>101123</BOYAmt>
        <EOYAmt>132066</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>13757</BOYAmt>
        <EOYAmt>13719</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>87366</BOYAmt>
        <EOYAmt>118347</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>EDUCATION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE EDUCATION AND APPRECIATION OF CLASSICAL MUSIC PERFORMED ON ORIGINAL INSTRUMENTS LEADING TO ENHANCED PUBLIC KNOWLEDGE.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>128450</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE EDUCATION AND APPRECIATION OF CLASSICAL MUSIC PERFORMED ON ORIGINAL INSTRUMENTS LEADING TO ENHANCED PUBLIC KNOWLEDGE.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>128450</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANET LEVINE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAREN MCLAUGHLIN</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRUCE GARETZ</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAREN KACZMAR</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DUANE DEVRIES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID HAMILTON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BETH HANDLER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LYNN KRAMER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LOUISE SMITH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>ANDREW APPEL</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 1112</AddressLine1Txt>
          <CityNm>HUDSON</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>12534</ZIPCd>
        </USAddress>
        <PhoneNum>5183253253</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>75135</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>85205</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>105832</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>107485</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>136517</CurrentTaxYearAmt>
        <TotalAmt>510174</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>76377</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>37400</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>27575</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>53889</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>42889</CurrentTaxYearAmt>
        <TotalAmt>238130</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>151512</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>122605</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>133407</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>161374</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>179406</CurrentTaxYearAmt>
        <TotalAmt>748304</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>748304</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>5</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>269</CurrentTaxYearAmt>
        <TotalAmt>279</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>5</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>269</CurrentTaxYearAmt>
        <TotalAmt>279</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>151517</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>122607</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>133408</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>161376</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>179675</CurrentTaxYearAmt>
        <TotalAmt>748583</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99960</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99990</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <MajorityDirTrstSupportedOrgInd>true</MajorityDirTrstSupportedOrgInd>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ARTIST FEES 36,700 ADVERTISING &amp; MAILINGS 4,825 BANK/CREDIT CARD FEES 1,633 CONCERT CATERING EXPENSE 2,959 DUES &amp; SUBSCRIPTIONS 1,562 INTERNET ACCESS 480 HOSTING &amp; MEALS 4,444 RECORDING EXPENSES 12,750 MUSIC BOOKS 252 POSTAGE EXPENSE 524 TELEPHONE 1,746 OFFICE EXPENSE 185 INSTRUMENT TUNING 915 INSURANCE 6,219 PROFESSIONAL FEES 5,597 NYS FILING FEE 75 RENT/OCCUPANCY 38,967 INSTRUMENTAL RENTAL 600 TRAVEL 7,724 HEALTH INSURANCE 2,230 DEVELOPMENT 1,723 EQUIP RELOCATION/MOVING 2,124 REPAIRS &amp; MAINTENANCE 2,894 NON-INVESTMENT DEPRECIATION 3,767 TOTAL 140,895</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED GAINS 138</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT/INSTRUMENTS 113,788 113,788 LESS ACCUMULATED DEPRECIATION 108,113 111,880 TOTAL 5,675 1,908</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 959 921 ADMINISTRATIVE FEES PAYABLE 12,798 12,798</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EDUCATION AND APPRECIATION OF CLASSICAL MUSIC PERFORMED ON ORIGINAL INSTRUMENTS LEADING TO ENHANCED PUBLIC KNOWLEDGE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
