﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2018v3.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2020-05-15T13:05:32-07:00</ReturnTs>
    <TaxPeriodEndDt>2019-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>042936145</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Goldberg Harder Adelstein &amp; Co PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>132 Lincoln Street</AddressLine1Txt>
        <CityNm>Boston</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>021112526</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2018-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>814178256</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MNM FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MNMF</BusinessNameControlTxt>
      <PhoneNum>7812703655</PhoneNum>
      <USAddress>
        <AddressLine1Txt>209 BURLINGTON ROAD</AddressLine1Txt>
        <CityNm>BEDFORD</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01730</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SAMIR DESAI</PersonNm>
      <PersonTitleTxt>Trustee</PersonTitleTxt>
      <SignatureDt>2020-05-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>RICHARD BYRNE</PreparerPersonNm>
      <PTIN>P01392195</PTIN>
      <PhoneNum>6174263350</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2018</TaxYr>
    <BuildTS>2021-09-10 13:11:23Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="18007218" softwareVersionNum="2018v3.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>1413825</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>1192</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>1192</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>1192</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>22920</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>22920</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>22920</DividendsAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>24112</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>24112</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>24112</TotalAdjNetIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>0</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>73500</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>73500</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>73500</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>73500</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-49388</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>24112</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>24112</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>463219</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>413831</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>413831</SavAndTempCashInvstEOYFMVAmt>
        <OtherInvestmentsBOYAmt>1000000</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="InvestmentsOtherSchedule2">1000000</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>999994</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>1463219</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>1413831</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>1413825</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
        <CapitalStockBOYAmt>1463219</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>1413831</CapitalStockEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>1463219</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>1413831</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>1463219</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>1413831</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>1463219</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-49388</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>1413831</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>1413831</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>false</LiableSection4942TaxInd>
        <AdjustedQlfyDistriYr1Amt>40040</AdjustedQlfyDistriYr1Amt>
        <NetVlNoncharitableAssetsYr1Amt>1469099</NetVlNoncharitableAssetsYr1Amt>
        <DistributionYr1Rt>0.02726</DistributionYr1Rt>
        <NetVlNoncharitableAssetsYr2Amt>800336</NetVlNoncharitableAssetsYr2Amt>
        <TotalDistributionRt>0.027255</TotalDistributionRt>
        <AverageDistributionRt>0.013628</AverageDistributionRt>
        <NetVlNoncharitableAssetsAmt>1452198</NetVlNoncharitableAssetsAmt>
        <AdjNetVlNoncharitableAssetsAmt>19791</AdjNetVlNoncharitableAssetsAmt>
        <NetInvestmentIncomePctAmt>241</NetInvestmentIncomePctAmt>
        <AdjNonchrtblNetInvstIncmPctAmt>20032</AdjNonchrtblNetInvstIncmPctAmt>
        <QualifyingDistributionsAmt>73500</QualifyingDistributionsAmt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <DomesticOrgMeetingSect4940eInd>X</DomesticOrgMeetingSect4940eInd>
        <InvestmentIncomeExciseTaxAmt>241</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>241</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>241</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>241</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <Form990TFiledInd>false</Form990TFiledInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>MA</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>SAMIR DESAI</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>7812703655</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>62 DAVISON DRIVE</AddressLine1Txt>
          <CityNm>LINCOLN</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01773</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>
        <UndistrIncmSect4942a2NotAppInd>false</UndistrIncmSect4942a2NotAppInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <ExcessBusinessHoldingsInd>false</ExcessBusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <TransactionsFailToQlfyAsExcInd>false</TransactionsFailToQlfyAsExcInd>
        <MaintainedExpenditureRspnsInd>false</MaintainedExpenditureRspnsInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <ProceedsOrNetIncomeInd>false</ProceedsOrNetIncomeInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SAMIR DESAI</PersonNm>
          <USAddress>
            <AddressLine1Txt>62 DAVISON DRIVE</AddressLine1Txt>
            <CityNm>LINCOLN</CityNm>
            <StateAbbreviationCd>MA</StateAbbreviationCd>
            <ZIPCd>01773</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>NILIMA DESAI</PersonNm>
          <USAddress>
            <AddressLine1Txt>62 DAVISON DRIVE</AddressLine1Txt>
            <CityNm>LINCOLN</CityNm>
            <StateAbbreviationCd>MA</StateAbbreviationCd>
            <ZIPCd>01773</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>999331</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>474982</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>1474313</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>1474313</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>22115</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>1452198</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>72610</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>72610</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>241</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>241</TotalTaxAmt>
        <DistributableBeforeAdjAmt>72369</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>72369</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>72369</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>73500</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>73500</QualifyingDistributionsAmt>
        <PctSect4940eOrgNetInvstIncmAmt>241</PctSect4940eOrgNetInvstIncmAmt>
        <AdjustedQualifyingDistriAmt>73259</AdjustedQualifyingDistriAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>72369</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>73366</UndistributedIncomePYAmt>
        <QualifyingDistributionsAmt>73500</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>73366</AppliedToYear1Amt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>134</AppliedToCurrentYearAmt>
        <UndistributedIncomeCYAmt>72235</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>SAMIR DESAI</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>DESAI FOUNDATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>200 BURLINGTON ROAD</AddressLine1Txt>
            <CityNm>BEDFORD</CityNm>
            <StateAbbreviationCd>MA</StateAbbreviationCd>
            <ZIPCd>01730</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>73500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>73500</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>1192</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DivAndIntFromSecPartVIIGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>22920</ExclusionAmt>
        </DivAndIntFromSecPartVIIGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>24112</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>24112</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>
    <GeneralExplanationAttachment documentId="GeneralExplanation" softwareId="18007218" softwareVersionNum="2018v3.1">
      <GeneralExplanationGrp>
        <FormAndLineReferenceDesc>General Explanation Supplemental Information for Form 990-PF</FormAndLineReferenceDesc>
        <MediumExplanationTxt>SUPPLEMENTAL INFORMATION FOR MA FORM PCFORM PC QUESTION 16:NONEFORM PC QUESTION 17:SAMIR DESAI, TRUSTEE62 DAVISON ROADLINCOLN, MA 01773NILIMA DESAI, TRUSTEE62 DAVISON ROADLINCOLN, MA 01773FORM PC QUESTION 18:CUSTODY OF FUNDS - SAMIR DESAIDISTRIBUTION OF FUNDS - SAMIR DESAIFUND RAISING - N/ACUSTODY OF FINANCIAL RECORDS - SAMIR DESAISIGN CHECKS - SAMIR DESAI</MediumExplanationTxt>
      </GeneralExplanationGrp>
    </GeneralExplanationAttachment>
    <InvestmentsOtherSchedule2 documentId="InvestmentsOtherSchedule2" softwareId="18007218" softwareVersionNum="2018v3.1">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>PUTNAM SHORT DURATION INCOME A (PSDTX)</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>1000000</BookValueAmt>
        <EOYFMVAmt>999994</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
  </ReturnData>
</Return>