﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2019v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2020-09-24T12:43:43-00:00</ReturnTs>
    <TaxPeriodEndDt>2019-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>YI ACCOUNTING INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>318 ROEBLING STREET</AddressLine1Txt>
        <CityNm>BROOKLYN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11211</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2019-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>823105352</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>JMP Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>JMPF</BusinessNameControlTxt>
      <PhoneNum>7184318988</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1265 52nd St</AddressLine1Txt>
        <CityNm>Brooklyn</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11219</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Joel Paskes</PersonNm>
      <PersonTitleTxt>Trustee</PersonTitleTxt>
      <SignatureDt>2020-09-24</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>HARRY HIRSCHFELD</PreparerPersonNm>
      <PhoneNum>7187821419</PhoneNum>
      <PreparationDt>2020-09-24</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>67.244.123.247</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2020-09-24</IPDt>
      <IPTm>14:24:41</IPTm>
      <IPTimezoneCd>ED</IPTimezoneCd>
      <FederalOriginalSubmissionId>1158172020093ttg3asa</FederalOriginalSubmissionId>
      <FederalOriginalSubmissionIdDt>2020-09-24</FederalOriginalSubmissionIdDt>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>03022211DB54BC876CA1E93E45954CD27F520CFA</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>03022211DB54BC876CA1E93E45954CD27F520CFA</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2019</TaxYr>
    <BuildTS>2022-01-07 14:23:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990PF documentId="990PF" softwareId="19009610" softwareVersionNum="19.2.1.0">
      <InitialReturnInd>X</InitialReturnInd>
      <InitialReturnFormerPubChrtyInd>X</InitialReturnFormerPubChrtyInd>
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>0</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>105136</ContriRcvdRevAndExpnssAmt>
        <CapGainNetIncmNetInvstIncmAmt>0</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>105136</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="990PF:112">300</AccountingFeesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>300</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>14950</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>14950</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>15250</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>14950</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>89886</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>306040</CashBOYAmt>
        <CashEOYAmt>395926</CashEOYAmt>
        <TotalAssetsBOYAmt>306040</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>395926</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>0</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <RetainedEarningBOYAmt>306040</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>395926</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>306040</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>395926</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>306040</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>395926</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>306040</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>89886</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>395926</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>395926</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <QlfyUndSect4940eReducedTaxGrp>
        <AdjustedQlfyDistriYr1Amt>22810</AdjustedQlfyDistriYr1Amt>
        <AdjustedQlfyDistriYr2Amt>10110</AdjustedQlfyDistriYr2Amt>
        <AdjustedQlfyDistriYr3Amt>5000</AdjustedQlfyDistriYr3Amt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>false</ComplyWithPublicInspRqrInd>
        <IndividualWithBooksNm>Joel Paskes</IndividualWithBooksNm>
        <PhoneNum>7184318988</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1265 52ND ST</AddressLine1Txt>
          <CityNm>Brooklyn</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11219</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Joel Paskes</PersonNm>
          <USAddress>
            <AddressLine1Txt>1265 52ND ST</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
      </OfficerDirTrstKeyEmplInfoGrp>
      <DistributableAmountGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt referenceDocumentId="990PF:151">14950</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>14950</QualifyingDistributionsAmt>
        <AdjustedQualifyingDistriAmt>14950</AdjustedQualifyingDistriAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr3Amt>5000</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>10110</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>22810</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>37920</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>14950</QualifyingDistributionsAmt>
        <RemainingDistriFromCorpusAmt>14950</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>52870</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>52870</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear3Amt>5000</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>10110</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>22810</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>14950</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>Joel Paskes</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Choimes Yehoishia</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>199 Lee Ave</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11211</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Cong Yetev Lev</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>150 Rodney st</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11211</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>3800</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Toldos Aharon</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>43 Lee Ave</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11211</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Ohel Torah</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>320 Roebling ST</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11211</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>1300</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Vyoel Moshe</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>320 Roebling St</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11211</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Chonen Vnosen</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>6301 17th Ave</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11204</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Bais Chuna</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>570 Bedford Ave Apt 4b</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11249</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>300</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Aveham</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>183 Wilson St</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11211</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>250</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Chasam Soifer</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>199 Lee Ave</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11211</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Kolel Satmar</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>143 Rodney St</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11211</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Zichron Menachem</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>50 W 47th St</AddressLine1Txt>
            <CityNm>New York</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10036</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Cong Ramu</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>St</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11219</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Ohr Hamayir</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>141 Furnace Woods Rd</AddressLine1Txt>
            <CityNm>Cortland</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10567</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>250</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Keren Hatzulah</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>306 Marcy Ave</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11211</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Hivnev</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>Ave</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11218</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>50</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>14950</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <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="990B" softwareId="19009610" softwareVersionNum="19.2.1.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>Joel Paskes</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>1265 52ND ST</AddressLine1Txt>
          <CityNm>Brooklyn</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11219</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>105136</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="990PF:112" softwareId="19009610" softwareVersionNum="19.2.1.0">
      <AccountingFeesDetail>
        <CategoryTxt>YI Accounting</CategoryTxt>
        <Amt>300</Amt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
  </ReturnData>
</Return>