<?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>2023-05-08T15:43:33-04:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>341662414</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WALTON &amp; STEWART INC CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7660 TYLER BOULEVARD</AddressLine1Txt>
        <CityNm>MENTOR</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44060</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>341852595</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE WHEELER FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WHEE</BusinessNameControlTxt>
      <PhoneNum>4402551793</PhoneNum>
      <USAddress>
        <AddressLine1Txt>8507 TYLER BLVD</AddressLine1Txt>
        <CityNm>MENTOR</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44060</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>THOMAS E WHEELER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4402551793</PhoneNum>
      <SignatureDt>2023-05-03</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>THOMAS</PersonFirstNm>
        <PersonLastNm>WHEELER</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHAEL J STEWART CPA</PreparerPersonNm>
      <PTIN>P00184300</PTIN>
      <PhoneNum>4402691900</PhoneNum>
      <PreparationDt>2023-05-03</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="10">
    <IRS990PF documentId="RetDoc11" referenceDocumentId="RetDoc10">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>3424665</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>169205</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>94</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>94</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>63239</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>63239</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt referenceDocumentId="RetDoc3">123509</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>386400</GrossSalesPriceAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="RetDoc7">-5750</OtherIncomeRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>350297</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>63333</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc2">2075</AccountingFeesRevAndExpnssAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc9">4101</TaxesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc6">20</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>6196</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>567000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>567000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>573196</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>567000</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-222899</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>63333</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>141561</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>130011</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>130011</SavAndTempCashInvstEOYFMVAmt>
        <OtherNtsAndLoansRcvblAmt>200000</OtherNtsAndLoansRcvblAmt>
        <OtherNtsAndLoansRcvblBOYAmt>200000</OtherNtsAndLoansRcvblBOYAmt>
        <OtherNtsAndLoansRcvblEOYAmt referenceDocumentId="RetDoc8">200000</OtherNtsAndLoansRcvblEOYAmt>
        <OtherNtsAndLoansRcvblEOYFMVAmt>200000</OtherNtsAndLoansRcvblEOYFMVAmt>
        <CorporateStockBOYAmt>1849510</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc4">1644147</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>3094654</CorporateStockEOYFMVAmt>
        <OtherInvestmentsBOYAmt>5986</OtherInvestmentsBOYAmt>
        <TotalAssetsBOYAmt>2197057</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>1974158</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>3424665</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>2197057</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>1974158</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>2197057</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>1974158</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>2197057</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>1974158</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>2197057</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-222899</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>1974158</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>1974158</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>880</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>880</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>880</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>3100</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>3100</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>2220</OverpaymentAmt>
        <AppliedToESTaxAmt>2220</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>OH</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>true</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>THOMAS E WHEELER</IndividualWithBooksNm>
        <PhoneNum>4402551793</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>8507 TYLER BLVD</AddressLine1Txt>
          <CityNm>MENTOR</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>440604231</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>
        <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 E WHEELER</PersonNm>
          <USAddress>
            <AddressLine1Txt>8507 TYLER BLVD</AddressLine1Txt>
            <CityNm>MENTOR</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>440604231</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.20</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BETSY J WHEELER</PersonNm>
          <USAddress>
            <AddressLine1Txt>8507 TYLER BLVD</AddressLine1Txt>
            <CityNm>MENTOR</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>440604231</ZIPCd>
          </USAddress>
          <TitleTxt>VICE-PRES</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MICHELLE MEARS</PersonNm>
          <USAddress>
            <AddressLine1Txt>8507 TYLER BLVD</AddressLine1Txt>
            <CityNm>MENTOR</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>440604231</ZIPCd>
          </USAddress>
          <TitleTxt>SECRETARY</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>REBECCA W LEWANDOWSKI</PersonNm>
          <USAddress>
            <AddressLine1Txt>8507 TYLER BLVD</AddressLine1Txt>
            <CityNm>MENTOR</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>440604231</ZIPCd>
          </USAddress>
          <TitleTxt>TREASURER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>3232307</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>48347</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>200499</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>3481153</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>3481153</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>52217</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>3428936</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>171447</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>171447</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>880</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>880</TotalTaxAmt>
        <DistributableBeforeAdjAmt>170567</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>170567</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>170567</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>567000</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>567000</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>170567</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>123250</UndistributedIncomePYAmt>
        <QualifyingDistributionsAmt>567000</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>123250</AppliedToYear1Amt>
        <AppliedToCurrentYearAmt>170567</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>273183</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>273183</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>273183</ExcessDistriCyovToNextYrAmt>
        <ExcessFromCurrentYearAmt>273183</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>AOPA FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>421 AVIATION WAY</AddressLine1Txt>
            <CityNm>FEDERICK</CityNm>
            <StateAbbreviationCd>MD</StateAbbreviationCd>
            <ZIPCd>217014798</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PUBLIC CHARITY</GrantOrContributionPurposeTxt>
          <Amt>50000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CLEVELAND CLINIC INDIAN RIVER</BusinessNameLine1Txt>
            <BusinessNameLine2Txt>FOUNDATION</BusinessNameLine2Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 128</AddressLine1Txt>
            <CityNm>VERO BEACH</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>32961</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PUBLIC CHARITY</GrantOrContributionPurposeTxt>
          <Amt>250000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>FOLDS OF HONOR FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>9500 N 129TH E AVE</AddressLine1Txt>
            <AddressLine2Txt>SUITE 235</AddressLine2Txt>
            <CityNm>OWASSO</CityNm>
            <StateAbbreviationCd>OK</StateAbbreviationCd>
            <ZIPCd>74055</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PUBLIC CHARITY</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ON COURSE FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>9002 SAN MARCO CT</AddressLine1Txt>
            <AddressLine2Txt>4TH FLOOR BUILDING K</AddressLine2Txt>
            <CityNm>ORLANDO</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>32819</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PUBLIC CHARITY</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>PIANO CLEVELAND</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>20600 CHAGRIN BLVD</AddressLine1Txt>
            <AddressLine2Txt>SUITE 1110</AddressLine2Txt>
            <CityNm>SHAKER HEIGHTS</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44122</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PUBLIC CHARITY</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>THE LEARNING ALLIANCE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 2647</AddressLine1Txt>
            <CityNm>VERO BEACH</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>32961</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PUBLIC CHARITY</GrantOrContributionPurposeTxt>
          <Amt>25500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>TREASURE CAY COMMUNITY FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>990 OLD DIXIE HIGHWAY 14</AddressLine1Txt>
            <AddressLine2Txt>FA171</AddressLine2Txt>
            <CityNm>LAKE PARK</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33403</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PUBLIC CHARITY</GrantOrContributionPurposeTxt>
          <Amt>200000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>VINTAGE WINGS INC</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1560 AIRPORT RD</AddressLine1Txt>
            <CityNm>FRANKLIN</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>163231976</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PUBLIC CHARITY</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>VNA &amp; HOSPICE FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1110 35TH LANE</AddressLine1Txt>
            <CityNm>VERO BEACH</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>32960</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>CHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PUBLIC CHARITY</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>567000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>94</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>63239</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>123509</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <OtherRevenueDescribedGrp>
          <Desc>BROOKFIELD PROPERTY PREFER-</Desc>
          <ExclusionCd>16</ExclusionCd>
          <ExclusionAmt>-5750</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>181092</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>181092</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>
    <IRS990ScheduleB documentId="RetDoc1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>THOMAS E WHEELER</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>8507 TYLER BOULEVARD</AddressLine1Txt>
          <CityNm>MENTOR</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44060</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>69205</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>COMPONENT REPAIR TECHNOLOGIES INC</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1Txt>8507 TYLER BOULEVARD</AddressLine1Txt>
          <CityNm>MENTOR</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44060</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>100000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc2">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>2075</Amt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <GainLossSaleOtherAssetsSch documentId="RetDoc3">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>RAYMOND JAMES (47677191) EFILE ATTAC</AssetDesc>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2022-11</SoldDt>
        <GrossSalesPriceAmt>28733</GrossSalesPriceAmt>
        <BasisAmt>27844</BasisAmt>
        <TotalNetAmt>889</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>RAYMOND JAMES (47677191) EFILE ATTAC</AssetDesc>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2022-11</SoldDt>
        <GrossSalesPriceAmt>69941</GrossSalesPriceAmt>
        <BasisAmt>32452</BasisAmt>
        <TotalNetAmt>37489</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>RAYMOND JAMES (47677191) EFILE ATTAC</AssetDesc>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2022-11</SoldDt>
        <GrossSalesPriceAmt>287726</GrossSalesPriceAmt>
        <BasisAmt>202595</BasisAmt>
        <TotalNetAmt>85131</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <InvestmentsCorpStockSchedule documentId="RetDoc4">
      <InvestmentsCorporateStockGrp>
        <StockNm>CINCINNATI FINANCIAL CORP-5,384 SHS</StockNm>
        <EOYBookValueAmt>259187</EOYBookValueAmt>
        <EOYFMVAmt>551268</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>AMERICAN AIRLINES GROUP INC-465 SH</StockNm>
        <EOYBookValueAmt>22508</EOYBookValueAmt>
        <EOYFMVAmt>5915</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>ABBOTT LABS-301SHS</StockNm>
        <EOYBookValueAmt>8957</EOYBookValueAmt>
        <EOYFMVAmt>33047</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>ABBVIE INCORPORATED-698 SHS</StockNm>
        <EOYBookValueAmt>39824</EOYBookValueAmt>
        <EOYFMVAmt>112804</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>ALIGENT TECHNOLOGIES-384 SHS</StockNm>
        <EOYBookValueAmt>16362</EOYBookValueAmt>
        <EOYFMVAmt>57466</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>AIR PRODUCTS &amp; CHEMICALS INC-103 SHS</StockNm>
        <EOYBookValueAmt>8832</EOYBookValueAmt>
        <EOYFMVAmt>31751</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>ALPHABET INCORPORATED CLASS C-220SHS</StockNm>
        <EOYBookValueAmt>1940</EOYBookValueAmt>
        <EOYFMVAmt>19521</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>ALPHABET INCORPORATED CLASS A-500SHS</StockNm>
        <EOYBookValueAmt>4436</EOYBookValueAmt>
        <EOYFMVAmt>44115</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>AMAZON COM-400SHS</StockNm>
        <EOYBookValueAmt>16582</EOYBookValueAmt>
        <EOYFMVAmt>33600</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>APPLE INC-1495 SHS</StockNm>
        <EOYBookValueAmt>37033</EOYBookValueAmt>
        <EOYFMVAmt>194245</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>AUTOMATIC DATA PROCESSING INC-395 SH</StockNm>
        <EOYBookValueAmt>27386</EOYBookValueAmt>
        <EOYFMVAmt>94350</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>BLACKROCK INC-4 SHS</StockNm>
        <EOYBookValueAmt>1575</EOYBookValueAmt>
        <EOYFMVAmt>2835</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>BROOKFIELD ASSET MANAGE-329.678</StockNm>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>CIGNA CORP NEW-48.883 SHS</StockNm>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>COSTCO WHOLESALE CORP NEW-100 SHS</StockNm>
        <EOYBookValueAmt>17035</EOYBookValueAmt>
        <EOYFMVAmt>45650</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>DANAHER CORPORATION DEL-250 SHS</StockNm>
        <EOYBookValueAmt>6520</EOYBookValueAmt>
        <EOYFMVAmt>66355</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>EQUIFAX INC-229 SHS</StockNm>
        <EOYBookValueAmt>9487</EOYBookValueAmt>
        <EOYFMVAmt>44508</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>FNB CORPORATION-2655 SHS</StockNm>
        <EOYBookValueAmt>36315</EOYBookValueAmt>
        <EOYFMVAmt>34648</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>FIDELITY NATIONAL INFORMA SVCS-201.S</StockNm>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>GENERAL DYNAMICS CORP-98.225 SHS</StockNm>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>GENERAL ELECTRIC-1294 SHS</StockNm>
        <EOYBookValueAmt>178852</EOYBookValueAmt>
        <EOYFMVAmt>108424</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>JPMORGAN CHASE-378 SHS</StockNm>
        <EOYBookValueAmt>20012</EOYBookValueAmt>
        <EOYFMVAmt>50690</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>KIMBERLY CLARK CORP-115 SHS</StockNm>
        <EOYBookValueAmt>7918</EOYBookValueAmt>
        <EOYFMVAmt>15611</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>MICROSOFT CORPORATION-723 SHS</StockNm>
        <EOYBookValueAmt>39803</EOYBookValueAmt>
        <EOYFMVAmt>173390</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>NANO DIMENSION LIMIT SPONS ADR-1000</StockNm>
        <EOYBookValueAmt>33653</EOYBookValueAmt>
        <EOYFMVAmt>2300</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>NASDAQ INCPOR-1279 SHS</StockNm>
        <EOYBookValueAmt>16431</EOYBookValueAmt>
        <EOYFMVAmt>78467</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>NIKE INCPOR CLASS B-154 SHS</StockNm>
        <EOYBookValueAmt>2958</EOYBookValueAmt>
        <EOYFMVAmt>18020</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>OLD REP INTERNAT-CORP-6504 SHS</StockNm>
        <EOYBookValueAmt>135259</EOYBookValueAmt>
        <EOYFMVAmt>157072</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>PAYPAL HOLDINGS INC-298 SHS</StockNm>
        <EOYBookValueAmt>10746</EOYBookValueAmt>
        <EOYFMVAmt>21224</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>PROCTER AND GAMBLE CO-247 SHS</StockNm>
        <EOYBookValueAmt>17129</EOYBookValueAmt>
        <EOYFMVAmt>37435</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>SHERWIN WILLIAMS COMPANY-168 SHS</StockNm>
        <EOYBookValueAmt>4480</EOYBookValueAmt>
        <EOYFMVAmt>39871</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>SNAP ON INCORPORATED-140 SHS</StockNm>
        <EOYBookValueAmt>10146</EOYBookValueAmt>
        <EOYFMVAmt>31989</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>STRYKER CORPORATION-455 SHS</StockNm>
        <EOYBookValueAmt>42197</EOYBookValueAmt>
        <EOYFMVAmt>111243</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>3M COMPANY-156.883 SHS</StockNm>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>WESTROCK COMPANY-1,062.502 SHS</StockNm>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>ISHARES TR SELECT DIVID ETF-2798 SH</StockNm>
        <EOYBookValueAmt>278525</EOYBookValueAmt>
        <EOYFMVAmt>337439</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>SPDR S&amp;P ETF -1077 SHS</StockNm>
        <EOYBookValueAmt>275773</EOYBookValueAmt>
        <EOYFMVAmt>411877</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>SPDR S&amp;P MIDCAP 400 ETF TRUST-288SHS</StockNm>
        <EOYBookValueAmt>56286</EOYBookValueAmt>
        <EOYFMVAmt>127524</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsOtherSchedule2 documentId="RetDoc5">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>BROOKFIELD PROPERTY PREFERRED LP 239</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherExpensesSchedule documentId="RetDoc6">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>RAYMOND JAMES INVESTMENT FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>20</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc7">
      <OtherIncomeDetail>
        <Desc>BROOKFIELD PROPERTY PREFER-LP</Desc>
        <RevenueAndExpensesPerBooksAmt>-5750</RevenueAndExpensesPerBooksAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherNotesLoansRcvblShortSch2 documentId="RetDoc8">
      <OtherNotesLoansRcvblShortGrp>
        <Organization501c3Name>
          <BusinessNameLine1Txt>HAMPDEN WEST ASSOCIATION-LOAN RECEI</BusinessNameLine1Txt>
        </Organization501c3Name>
        <BalanceDueAmt>200000</BalanceDueAmt>
      </OtherNotesLoansRcvblShortGrp>
    </OtherNotesLoansRcvblShortSch2>
    <TaxesSchedule documentId="RetDoc9">
      <TaxesDetail>
        <CategoryTxt>TREASURER STATE OF OHIO</CategoryTxt>
        <Amt>200</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>US TREASURER</CategoryTxt>
        <Amt>3895</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAXES (RAYMOND JAMES)</CategoryTxt>
        <Amt>6</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
