﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-04-30T11:32:13-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>133358774</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Bernath &amp; Rosenberg PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>126 Spruce Street</AddressLine1Txt>
        <CityNm>Cedarhurst</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11516</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>137103161</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KCEG FOUNDATION THE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>KCEG</BusinessNameControlTxt>
      <PhoneNum>8454257676</PhoneNum>
      <USAddress>
        <AddressLine1Txt>27 ROBERT PITT DRIVE</AddressLine1Txt>
        <CityNm>MONSEY</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10952</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>EPHRAIM GROSSMAN</PersonNm>
      <PersonTitleTxt>Trustee</PersonTitleTxt>
      <SignatureDt>2025-04-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Chaya S Kohn</PreparerPersonNm>
      <PTIN>P01266684</PTIN>
      <PhoneNum>2122211140</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="24020490" softwareVersionNum="2024v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>3817657</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>100000</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>155918</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>155918</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>2989</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>2989</DividendsNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>258907</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>158907</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">2580</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>1290</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesChrtblPrpsAmt>1290</AccountingFeesChrtblPrpsAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">3171</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>421</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>2750</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>5751</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>1711</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>4040</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>580030</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>580030</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>585781</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>1711</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>584070</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-326874</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>157196</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>1011422</CashBOYAmt>
        <CashEOYAmt>56709</CashEOYAmt>
        <CashEOYFMVAmt>56709</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>2670943</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>3263087</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>3263087</SavAndTempCashInvstEOYFMVAmt>
        <OtherNtsAndLoansRcvblAmt>75000</OtherNtsAndLoansRcvblAmt>
        <OtherNtsAndLoansRcvblBOYAmt>75000</OtherNtsAndLoansRcvblBOYAmt>
        <OtherNtsAndLoansRcvblEOYAmt>75000</OtherNtsAndLoansRcvblEOYAmt>
        <OtherNtsAndLoansRcvblEOYFMVAmt>75000</OtherNtsAndLoansRcvblEOYFMVAmt>
        <CorporateStockBOYAmt>100680</CorporateStockBOYAmt>
        <CorporateStockEOYAmt>100680</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>134283</CorporateStockEOYFMVAmt>
        <OtherInvestmentsBOYAmt>252883</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt>288578</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>288578</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>4110928</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>3784054</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>3817657</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>4110928</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>3784054</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>4110928</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>3784054</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>4110928</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>3784054</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>4110928</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-326874</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>3784054</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>3784054</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>2185</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>2185</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>2185</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>1469</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>1469</TotalPaymentsAndCreditsAmt>
        <TaxDueAmt>716</TaxDueAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>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>EPHRAIM GROSSMAN</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>8454257676</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>27 ROBERT PITT DRIVE</AddressLine1Txt>
          <CityNm>MONSEY</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10952</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>EPHRAIM GROSSMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>16 SUNRISE DRIVE</AddressLine1Txt>
            <CityNm>MONSEY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10952</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.25</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>HENDEL GROSSMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>16 SUNRISE DRIVE</AddressLine1Txt>
            <CityNm>MONSEY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10952</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>33205</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>3494355</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>3527560</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>3527560</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>52913</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>3474647</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>173732</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>173732</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>2185</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>2185</TotalTaxAmt>
        <DistributableBeforeAdjAmt>171547</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>171547</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>171547</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>584070</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>584070</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>171547</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>330170</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>348229</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>189552</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>212827</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>399845</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>1480623</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>584070</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>171547</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>412523</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>1893146</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>330170</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>1562976</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>348229</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>189552</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>212827</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>399845</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>412523</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>EPHRAIM GROSSMAN</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BAIS MALKA</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>40 Grandview Ave</AddressLine1Txt>
            <CityNm>Spring Valley</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10977</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>30500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BELZ</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>4303 15th Ave</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>34400</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Yeshiva Bais Yehudah</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>72 Main Street</AddressLine1Txt>
            <CityNm>Monsey</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10952</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>25540</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Talmud Torah Machzikei Hadas</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2 Warren Ct</AddressLine1Txt>
            <CityNm>Monsey</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10952</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>117110</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>VARIOUS CHARITABLE ORGANIZATIONS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>Monsey</AddressLine1Txt>
            <CityNm>monsey</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10952</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>90280</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Kollel Belz</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>12 MAPLE TER</AddressLine1Txt>
            <CityNm>MONSEY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10952</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>14600</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MERKAS OLUMI BELZ</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1301 47TH STREET</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>101000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Congregation Bais Yisascher</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>12 Maple Terrace</AddressLine1Txt>
            <CityNm>Monsey</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10952</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>35400</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Kupath Hadayanim</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1 ALPINE CT</AddressLine1Txt>
            <CityNm>SPRING VALLEY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10977</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>29900</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Merkaz Mosdos Belz</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>4305 15TH AVE</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>10800</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>OJC FUND</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1303 53RD STREET</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>40000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>YESHIVA TORAS EPHRAIM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>93 COLLEGE ROAD</AddressLine1Txt>
            <CityNm>MONSEY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10952</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>bonei olam</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1755 46th St</AddressLine1Txt>
            <CityNm>brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11124</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EXEMPT</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>25500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>580030</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>155918</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>2989</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>158907</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>158907</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="IRS990ScheduleB" softwareId="24020490" softwareVersionNum="2024v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>EPHRAIM GROSSMAN</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>16 SUNRISE DRIVE</AddressLine1Txt>
          <CityNm>MONSEY</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10952</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>100000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="24020490" softwareVersionNum="2024v5.1">
      <AccountingFeesDetail>
        <CategoryTxt>BERNATH AND ROSENBERG</CategoryTxt>
        <Amt>2580</Amt>
        <NetInvestmentIncomeAmt>1290</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1290</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="24020490" softwareVersionNum="2024v5.1">
      <OtherExpensesScheduleGrp>
        <Desc>BANK FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>421</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>421</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FILING FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>2750</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>2750</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
  </ReturnData>
</Return>