<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2020v4.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2021-06-22T08:51:05-07:00</ReturnTs>
    <TaxPeriodEndDt>2020-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>204105798</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BEHAR &amp; COMPANY</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>150 BROADHOLLOW RD STE PH-12</AddressLine1Txt>
        <CityNm>MELVILLE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11747</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2020-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237316423</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE SIPOS FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SIPO</BusinessNameControlTxt>
      <PhoneNum>5168129411</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2035 OCEAN BLVD</AddressLine1Txt>
        <CityNm>ATLANTIC BEACH</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11509</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>HOWARD TAUB</PersonNm>
      <PersonTitleTxt>Vice President</PersonTitleTxt>
      <SignatureDt>2021-06-22</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>HOWARD</PersonFirstNm>
        <PersonLastNm>TAUB</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Edward J Behar</PreparerPersonNm>
      <PTIN>P00455255</PTIN>
      <PhoneNum>6314707977</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2020</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="20011551" softwareVersionNum="2020v4.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>112681</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>3807</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>3807</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>3807</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>-2287</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>26052</GrossSalesPriceAmt>
        <TotalRevAndExpnssAmt>1520</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>3807</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>3807</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">650</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>650</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesAdjNetIncmAmt>650</AccountingFeesAdjNetIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">91</TaxesRevAndExpnssAmt>
        <TaxesAdjNetIncmAmt>91</TaxesAdjNetIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">1166</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>1166</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesAdjNetIncmAmt>1166</OtherExpensesAdjNetIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>1907</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>1816</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>1907</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>7500</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>7500</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>9407</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>1816</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>1907</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>7500</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-7887</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>1991</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1900</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>5827</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>5693</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>5693</SavAndTempCashInvstEOYFMVAmt>
        <OtherInvestmentsBOYAmt>85723</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt>83259</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>106988</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>91550</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>88952</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>112681</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>91550</NoDonorRstrNetAssestsBOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>91550</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>88952</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>91550</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>88952</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>91550</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-7887</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="OtherIncreasesSchedule">5289</OtherIncreasesAmt>
        <SubtotalAmt>88952</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>88952</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>91.906 INVESCO MLP SEL 40</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2020-11-11</AcquiredDt>
          <SoldDt>2020-03-06</SoldDt>
          <GrossSalesPriceAmt>454</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>633</CostOrOtherBasisAmt>
          <GainOrLossAmt>-179</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-179</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>289.374 EV HI INC OPP</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2020-11-11</AcquiredDt>
          <SoldDt>2020-09-14</SoldDt>
          <GrossSalesPriceAmt>1230</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>1223</CostOrOtherBasisAmt>
          <GainOrLossAmt>7</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>7</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>80 WSDMTR INTL EQ FD</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2019-11-18</AcquiredDt>
          <SoldDt>2020-03-13</SoldDt>
          <GrossSalesPriceAmt>3000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>4162</CostOrOtherBasisAmt>
          <GainOrLossAmt>-1162</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-1162</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>334.823 INVESCO MLP SEL 40</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2020-11-11</AcquiredDt>
          <SoldDt>2020-03-06</SoldDt>
          <GrossSalesPriceAmt>1654</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>2489</CostOrOtherBasisAmt>
          <GainOrLossAmt>-835</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-835</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>235.294 EV HI INC OPP</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2015-12-09</AcquiredDt>
          <SoldDt>2020-08-20</SoldDt>
          <GrossSalesPriceAmt>1000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>999</CostOrOtherBasisAmt>
          <GainOrLossAmt>1</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>4403.418 EV HI INC OPP</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2020-11-11</AcquiredDt>
          <SoldDt>2020-09-14</SoldDt>
          <GrossSalesPriceAmt>18714</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>18833</CostOrOtherBasisAmt>
          <GainOrLossAmt>-119</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-119</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>-2287</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>-2288</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>28</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>28</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>28</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>28</TaxDueAmt>
      </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>HOWARD TAUB</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>5168129411</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>2035 OCEAN BLVD</AddressLine1Txt>
          <CityNm>ATLANTIC BEACH</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11509</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>STEPHANIE TAUB</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 269</AddressLine1Txt>
            <CityNm>ATLANTIC BEACH</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11509</ZIPCd>
          </USAddress>
          <TitleTxt>Vice President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>NEIL SIPOS</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 269</AddressLine1Txt>
            <CityNm>ATLANTIC BEACH</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11509</ZIPCd>
          </USAddress>
          <TitleTxt>Vice President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>HOWARD TAUB</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 269</AddressLine1Txt>
            <CityNm>ATLANTIC BEACH</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11509</ZIPCd>
          </USAddress>
          <TitleTxt>Vice President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>0</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>0</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>0</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <TaxBasedOnInvestmentIncomeAmt>28</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>28</TotalTaxAmt>
        <DistributableBeforeAdjAmt>28</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>28</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>7500</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>7500</QualifyingDistributionsAmt>
        <AdjustedQualifyingDistriAmt>7500</AdjustedQualifyingDistriAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>6750</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>10300</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>6450</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>6493</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>10000</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>39993</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>7500</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <RemainingDistriFromCorpusAmt>7500</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>47493</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>6750</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>40743</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>10300</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>6450</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>6493</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>10000</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>7500</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CHEMOTHERAPY FOUNDATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>183 MADISON AVENUE SUITE 403</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10016</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>GENERAL PURPOSE CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>STEPPING STONES</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 452</AddressLine1Txt>
            <CityNm>BEDFORD HILLS</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10507</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>GENERAL PURPOSE CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>AMERICAN HEART</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>7272 Greenville Avenue</AddressLine1Txt>
            <CityNm>Dallas</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75231</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>GENERAL PURPOSE CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>LEUKEMIA LYMPHOMA SOCIETY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>3 INTERNATIONAL DRIVE</AddressLine1Txt>
            <CityNm>RYE BROOK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10573</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>GENERAL PURPOSE</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>TEMPLE AM ECHAD</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1 Saperstein Plaza</AddressLine1Txt>
            <CityNm>Lynbrook</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11563</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>GENERAL PURPOSE CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>3000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MLK</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>615 Riverside Boulevard</AddressLine1Txt>
            <CityNm>Long Beach</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11561</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>GENERAL PURPOSE CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>250</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>LYNBROOK MOM'S DAD'S CLUB</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>9 UNION AVENUE</AddressLine1Txt>
            <CityNm>LYNBROOK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11563</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>GENERAL PURPOSE CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>250</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CLUB FOUNDATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1733 KING STREET</AddressLine1Txt>
            <CityNm>ALEXANDRIA</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>22314</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>GENERAL PURPOSE CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>7500</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DivAndIntFromSecPartVIIGrp>
          <RelatedOrExemptFunctionIncmAmt>3807</RelatedOrExemptFunctionIncmAmt>
        </DivAndIntFromSecPartVIIGrp>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>-2287</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>1520</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>1520</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>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="20011551" softwareVersionNum="2020v4.0">
      <AccountingFeesDetail>
        <Amt>650</Amt>
        <NetInvestmentIncomeAmt>650</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>650</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="20011551" softwareVersionNum="2020v4.0">
      <OtherExpensesScheduleGrp>
        <Desc>INVESTMENT EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>1166</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1166</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1166</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="20011551" softwareVersionNum="2020v4.0">
      <TaxesDetail>
        <CategoryTxt>FEDERAL TAX</CategoryTxt>
        <Amt>41</Amt>
        <AdjustedNetIncomeAmt>41</AdjustedNetIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>NEW YORK TAX</CategoryTxt>
        <Amt>50</Amt>
        <AdjustedNetIncomeAmt>50</AdjustedNetIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
