﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-29T09:39:16-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</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>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>166304094</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BINGHAMTON BOYS &amp; GIRLS CLUB FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BING</BusinessNameControlTxt>
      <PhoneNum>6072031266</PhoneNum>
      <USAddress>
        <AddressLine1Txt>90 Clinton Street</AddressLine1Txt>
        <CityNm>BINGHAMTON</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>13905</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Marybeth Smith</PersonNm>
      <PersonTitleTxt>Trustee</PersonTitleTxt>
      <SignatureDt>2024-10-29</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ALLISON E GUNTHER CPA</PreparerPersonNm>
      <PTIN>P01860596</PTIN>
      <PhoneNum>6077299373</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation BinaryAttachment.1" softwareId="23017517" softwareVersionNum="2023v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>1631430</FMVAssetsEOYAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>5000</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>5829</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>5829</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>5829</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>32292</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>32292</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>32292</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>-29775</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>648981</GrossSalesPriceAmt>
        <TotalRevAndExpnssAmt>13346</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>38121</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>38121</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">3590</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesAdjNetIncmAmt>3590</AccountingFeesAdjNetIncmAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSchedule">18353</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>18353</OtherProfFeesNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">275</TaxesRevAndExpnssAmt>
        <PrintingAndPubRevAndExpnssAmt>600</PrintingAndPubRevAndExpnssAmt>
        <PrintingAndPubAdjNetIncmAmt>600</PrintingAndPubAdjNetIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">1535</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesAdjNetIncmAmt>1535</OtherExpensesAdjNetIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>24353</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>18353</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>5725</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>70873</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>70873</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>95226</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>18353</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>5725</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>70873</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-81880</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>19768</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>32396</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>61</CashBOYAmt>
        <CashEOYAmt>61</CashEOYAmt>
        <CashEOYFMVAmt>61</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>133708</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>146209</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>146209</SavAndTempCashInvstEOYFMVAmt>
        <OtherNtsAndLoansRcvblAmt>96586</OtherNtsAndLoansRcvblAmt>
        <OtherNtsAndLoansRcvblBOYAmt>86586</OtherNtsAndLoansRcvblBOYAmt>
        <OtherNtsAndLoansRcvblEOYAmt>96586</OtherNtsAndLoansRcvblEOYAmt>
        <OtherNtsAndLoansRcvblEOYFMVAmt>76586</OtherNtsAndLoansRcvblEOYFMVAmt>
        <PrepaidExpensesEOYAmt>1505</PrepaidExpensesEOYAmt>
        <PrepaidExpensesEOYFMVAmt>1505</PrepaidExpensesEOYFMVAmt>
        <CorporateBondsBOYAmt>1325805</CorporateBondsBOYAmt>
        <CorporateBondsEOYAmt>1407069</CorporateBondsEOYAmt>
        <CorporateBondsEOYFMVAmt>1407069</CorporateBondsEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="OtherAssetsSchedule">20684</OtherAssetsBOYAmt>
        <TotalAssetsBOYAmt>1566844</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>1651430</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>1631430</TotalAssetsEOYFMVAmt>
        <AccountsPayableEOYAmt>31683</AccountsPayableEOYAmt>
        <TotalLiabilitiesEOYAmt>31683</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>1559344</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>1607247</NoDonorRstrNetAssestsEOYAmt>
        <DonorRstrNetAssetsBOYAmt>7500</DonorRstrNetAssetsBOYAmt>
        <DonorRstrNetAssetsEOYAmt>12500</DonorRstrNetAssetsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>1566844</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>1619747</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>1566844</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>1651430</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>1566844</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-81880</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="OtherIncreasesSchedule">174750</OtherIncreasesAmt>
        <SubtotalAmt>1659714</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="OtherDecreasesSchedule">39967</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>1619747</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>VARIOUS PUBLICLY TRADED SECURITIES</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2000-01-01</AcquiredDt>
          <SoldDt>2023-12-31</SoldDt>
          <GrossSalesPriceAmt>648981</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>678756</CostOrOtherBasisAmt>
          <GainOrLossAmt>-29775</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-29775</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>-29775</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>275</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>275</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>275</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>1780</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>1780</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>1505</OverpaymentAmt>
        <AppliedToESTaxAmt>1505</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>Marybeth Smith</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>6077237404</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>90 Clinton Street</AddressLine1Txt>
          <CityNm>Binghamton</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>13905</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>MARCY DEPEW</PersonNm>
          <USAddress>
            <AddressLine1Txt>34 MATTHEWS ST</AddressLine1Txt>
            <CityNm>BINGHAMTON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13905</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Marybeth Smith</PersonNm>
          <USAddress>
            <AddressLine1Txt>90 Clinton Strreet</AddressLine1Txt>
            <CityNm>Binghamton</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13905</ZIPCd>
          </USAddress>
          <TitleTxt>Executive Dir.</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JOE MAHON</PersonNm>
          <USAddress>
            <AddressLine1Txt>51 BEETHOVEN ST</AddressLine1Txt>
            <CityNm>BINGHAMTON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13905</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>LAMONT PINKER</PersonNm>
          <USAddress>
            <AddressLine1Txt>28 VIRGINIA AVE</AddressLine1Txt>
            <CityNm>BINGHAMTON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13905</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JOHN SHEA</PersonNm>
          <USAddress>
            <AddressLine1Txt>27247 STRT 267</AddressLine1Txt>
            <CityNm>FRIENDSVILLE</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>18818</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Paul R Hoffman</PersonNm>
          <USAddress>
            <AddressLine1Txt>450 Plaza Drive</AddressLine1Txt>
            <CityNm>Vestal</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13850</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Douglas R Johnson</PersonNm>
          <USAddress>
            <AddressLine1Txt>4 Oak Street</AddressLine1Txt>
            <CityNm>Binghamton</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13905</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Nicole Huff</PersonNm>
          <USAddress>
            <AddressLine1Txt>21 Crestmont Road</AddressLine1Txt>
            <CityNm>Binghamton</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13903</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Jeffrey D Lake</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 186</AddressLine1Txt>
            <CityNm>Vestal</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13850</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Lillian L Levy</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO Box 5250</AddressLine1Txt>
            <CityNm>Binghamton</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13901</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Albert Nocciolino</PersonNm>
          <USAddress>
            <AddressLine1Txt>104 SOUTHWOOD DRIVE</AddressLine1Txt>
            <CityNm>VESTAL</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13850</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Kenneth H Miller</PersonNm>
          <USAddress>
            <AddressLine1Txt>8 RUGBY RD</AddressLine1Txt>
            <CityNm>BINGHAMTON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13905</ZIPCd>
          </USAddress>
          <TitleTxt>Treasurer</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Glenn R Small</PersonNm>
          <USAddress>
            <AddressLine1Txt>28 Clifton Blvd</AddressLine1Txt>
            <CityNm>Binghamton</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13903</ZIPCd>
          </USAddress>
          <TitleTxt>Chairman</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Marybeth Walsh</PersonNm>
          <USAddress>
            <AddressLine1Txt>17 COVENTRY LANE</AddressLine1Txt>
            <CityNm>Binghamton</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13903</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Gordon E Thompson</PersonNm>
          <USAddress>
            <AddressLine1Txt>3 Matthews Street</AddressLine1Txt>
            <CityNm>Binghamton</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13903</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>132096</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>1342947</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>1475043</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>1475043</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>22126</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>1452917</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>72646</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>72646</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>275</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>275</TotalTaxAmt>
        <DistributableBeforeAdjAmt>72371</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>72371</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>72371</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>70873</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>70873</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>72371</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>6728</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>6574</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>2306</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr1Amt>4904</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>20512</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>70873</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>70873</AppliedToCurrentYearAmt>
        <ExcessDistriCyovAppCYCorpusAmt>1498</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>1498</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>19014</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>5230</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>13784</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>6574</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>2306</ExcessFromYear3Amt>
        <ExcessFromYear1Amt>4904</ExcessFromYear1Amt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BINGHAMTON BOYS GIRLS CLUB</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>90 Clinton Street</AddressLine1Txt>
            <CityNm>BINGHAMTON</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>13905</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>AFFILIATE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>BINGHAMTON BOYS AND GIRLS CLUB FOUNDATION PROVIDES FUNDS FOR THE BENEFIT AND SUPPORT OF THE BINGHAMTON BOYS AND GIRLS CLUB</GrantOrContributionPurposeTxt>
          <Amt>70873</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>70873</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>5829</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>32292</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>-29775</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>8346</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>8346</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>348</LineNumberTxt>
          <RelationshipStatementTxt>THE BINGHAMTON BOYS AND GIRLS CLUB FOUNDATION ACTS AS AN ENDOWMENT FUND FOR THE BINGHAMTON BOYS AND GIRLS CLUB, INC. (A 501 (C3) EXEMPT ORGANIZATION). THE FOUNDATION RECEIVES AND HOLDS RESTRICTED AND UNRESTRICTED FUNDS FOR THE BENEFIT OF THE BINGHAMTON BOYS AND GIRLS CLUB, INC. PURSUANT TO A TRUST AGREEMENT. THE HOLDING OF THE AFOREMENTIONED FUNDS GENERATES INVESTMENT INCOME THROUGH GAINS/LOSS ON THE SALE OF ASSETS AND INTEREST AND DIVIDEND INCOME.</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>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="23017517" softwareVersionNum="2023v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>Gaffney Foundation</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>c/o Chemung Trust</AddressLine1Txt>
          <CityNm>Binghamton</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>13902</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>5000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>3590</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>3590</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <OtherDecreasesSchedule documentId="OtherDecreasesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherDecreasesDetail>
        <Desc>ADJUSTMENT TO MISC RECEIVABLE AND ACCOUNTS PAYABLE</Desc>
        <Amt>39967</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherExpensesScheduleGrp>
        <Desc>Adminstrative exps</Desc>
        <RevenueAndExpensesPerBooksAmt>600</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>600</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MISCELLANEOUS</Desc>
        <RevenueAndExpensesPerBooksAmt>535</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>535</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Postage &amp; Letterhead</Desc>
        <RevenueAndExpensesPerBooksAmt>400</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>400</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>INVESTMENT BANK FEES</CategoryTxt>
        <Amt>18353</Amt>
        <NetInvestmentIncomeAmt>18353</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <TaxesDetail>
        <CategoryTxt>EXCISE TAX</CategoryTxt>
        <Amt>275</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>