<?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" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-10-24T12:47:04-07:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>464749070</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>EFFY STEIGMAN &amp; CO CPAS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>505 CROWN ST</AddressLine1Txt>
        <CityNm>BROOKLYN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>112135126</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>834713697</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE M AND S FAMILY FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MAND</BusinessNameControlTxt>
      <PhoneNum>8456391658</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3004 AVENUE L</AddressLine1Txt>
        <CityNm>BROOKLYN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11210</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOSHUA MARKOVICS</PersonNm>
      <PersonTitleTxt>Trustee</PersonTitleTxt>
      <SignatureDt>2023-10-24</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JOSHUA</PersonFirstNm>
        <PersonLastNm>MARKOVICS</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Effy Steigman</PreparerPersonNm>
      <PTIN>P00705400</PTIN>
      <PhoneNum>3475337210</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="22015565" softwareVersionNum="2022v5.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>397896</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>500000</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>35</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>35</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>35</InterestOnSavingsAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>500035</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>35</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>35</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">3600</AccountingFeesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>3600</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>535331</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>535331</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>538931</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>535331</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-38896</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>35</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>35</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>36058</CashBOYAmt>
        <CashEOYAmt>386680</CashEOYAmt>
        <CashEOYFMVAmt>386680</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>403184</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>11216</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>11216</SavAndTempCashInvstEOYFMVAmt>
        <TotalAssetsBOYAmt>439242</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>397896</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>397896</TotalAssetsEOYFMVAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="OtherLiabilitiesSchedule">11050</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="OtherLiabilitiesSchedule">8600</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>11050</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>8600</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>428192</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>389296</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>428192</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>389296</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>439242</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>397896</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>428192</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-38896</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>389296</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>389296</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <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>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>JOSHUA MARKOVICS</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>8456391767</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>3004 AVENUE L</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11210</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>JOSHUA MARKOVICS</PersonNm>
          <USAddress>
            <AddressLine1Txt>881 EAST 13TH STREET</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11230</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MENACHEM MARKOVICS</PersonNm>
          <USAddress>
            <AddressLine1Txt>857 EAST 13TH STREET</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11230</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>50178</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>50178</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>50178</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>753</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>49425</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>2471</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>2471</MinimumInvestmentReturnAmt>
        <DistributableBeforeAdjAmt>2471</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>2471</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>2471</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>535331</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>535331</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>2471</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr3Amt>91068</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>358386</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>225706</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>675160</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>535331</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>2471</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>532860</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>1208020</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>1208020</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear3Amt>91068</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>358386</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>225706</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>532860</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Ichud Mosdos Hachinuch</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1563 49th ST</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>EDUCATIONAL</GrantOrContributionPurposeTxt>
          <Amt>28000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Khal Torath Chaim Viznitz</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>5228 New Utrecht Ave</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>RELIGIOUS</GrantOrContributionPurposeTxt>
          <Amt>5500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Mekimi</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1274 49th Street Suite 297</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>HOSPITAL VISITS</GrantOrContributionPurposeTxt>
          <Amt>8000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Shavei Hebron Yeshiva</RecipientPersonNm>
          <RecipientForeignAddress>
            <AddressLine1Txt>BEIT ROMANO 72</AddressLine1Txt>
            <CityNm>CHEVRON</CityNm>
            <ProvinceOrStateNm>CHEVRON</ProvinceOrStateNm>
            <CountryCd>IS</CountryCd>
            <ForeignPostalCd>901000</ForeignPostalCd>
          </RecipientForeignAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>EDUCATIONAL</GrantOrContributionPurposeTxt>
          <Amt>12000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>TANTZERS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>716 Myrtle Ave</AddressLine1Txt>
            <CityNm>BROOOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11205</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>FINACIAL ASSISTANCE</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Yeshiva Ohr Shraga Veretzky</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1102 Avenue L</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11230</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>EDUCATIONAL</GrantOrContributionPurposeTxt>
          <Amt>23230</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>VARIOUS CHARITIES</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>3004 AVENUE I</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11210</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>VARIOUS</GrantOrContributionPurposeTxt>
          <Amt>46396</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>FLATBUSH HATZALA</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1880 OCEAN AVE</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11230</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>EMERGENCY RESPONDERS</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>OJC FUND</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1303- 53RD ST STE 303</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>EDUCATIONAL</GrantOrContributionPurposeTxt>
          <Amt>125000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>RCCS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>762 Bedford Avenue</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11205</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>CANCER PATIENTS ASSISTANCE</GrantOrContributionPurposeTxt>
          <Amt>3500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>TOMOSHOV CONGREGATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1212 AVE I</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11230</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>RELIGIOUS</GrantOrContributionPurposeTxt>
          <Amt>71100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>YESHIVA TORAH V'DAATH</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>425 E 9TH ST</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11218</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNREALTED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>American Friends of Yeshiva DMir In</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>5227 NEW UTRECHT AVE</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Bais Medrash Keren Shlomo</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>401 WARREN AVE</AddressLine1Txt>
            <CityNm>LAKEWOOD</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>08701</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>29050</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONGREGATION AHAVAS CHESED TORAH</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>684 9TH ST</AddressLine1Txt>
            <CityNm>LAKEWOOD</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>08701</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>RELIGIOUS</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>KHAL ALESK</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>4403 15TH AVE APT 550</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>RELIGIOUS</GrantOrContributionPurposeTxt>
          <Amt>7500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONGREGATION NACHLAS MEIR</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>102 WEBSTER AVE</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11230</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>RELIGIOUS</GrantOrContributionPurposeTxt>
          <Amt>72000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONGREGATION NETZACH YISROEL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1515 45TH ST</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>RELIGIOUS</GrantOrContributionPurposeTxt>
          <Amt>6000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONGREGATION ANSHEI WEST PARK</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>458 RIVERSIDE DR</AddressLine1Txt>
            <CityNm>FALLSBURG</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>12733</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>RELIGIOUS</GrantOrContributionPurposeTxt>
          <Amt>7265</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>YESHIVA TAL CHAIM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1020 E 13TH ST</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11230</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>EDUCATIONAL</GrantOrContributionPurposeTxt>
          <Amt>4500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>KOLLEL OHR HATALMUD INC</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>6 RIESLING AVE</AddressLine1Txt>
            <CityNm>LAKEWOOD</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>08701</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>EDUCATIONAL</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MERKAZ HATZEDAKA CORP</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>30 HIGH ST</AddressLine1Txt>
            <CityNm>LAKEWOOD</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>08701</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SHUL BY THE GROVE INC</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>21401 POWERLINE RD</AddressLine1Txt>
            <CityNm>BOCA RATON</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33433</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>RELIGIOUS</GrantOrContributionPurposeTxt>
          <Amt>3450</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONGREGATION YESHIVA YESODEI TORAH</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2 YESODEI CT</AddressLine1Txt>
            <CityNm>LAKEWOOD</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>08701</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>RELIGIOUS</GrantOrContributionPurposeTxt>
          <Amt>6740</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>VAAD HARABBANIM LINYANEI TZEDUKA IN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>221 REGENT DR</AddressLine1Txt>
            <CityNm>LAKEWOOD</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>08701</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>CHARITBALE</GrantOrContributionPurposeTxt>
          <Amt>7500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CONG GEMACH BNEI PINCHOS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>621 DAHILL RD</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11218</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>UNRELATED</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>RELIGIOUS</GrantOrContributionPurposeTxt>
          <Amt>3600</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>535331</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>35</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>35</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>35</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="22015565" softwareVersionNum="2022v5.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>JOSHUA MARKOVICS</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>881 EAST 13TH STREET</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11230</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>250000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorPersonNm>MENACHEM MARKOVICS</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>857 EAST 13TH STREET</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11230</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>250000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="22015565" softwareVersionNum="2022v5.0">
      <AccountingFeesDetail>
        <Amt>3600</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <OtherLiabilitiesSchedule documentId="OtherLiabilitiesSchedule" softwareId="22015565" softwareVersionNum="2022v5.0">
      <OtherLiabilitiesDetail>
        <Desc>CC</Desc>
        <BOYBookValueAmt>11050</BOYBookValueAmt>
        <EOYBookValueAmt>8600</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
  </ReturnData>
</Return>
