﻿<?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">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2019-06-10T09:22:03-05:00</ReturnTs>
    <TaxPeriodEndDt>2018-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>541481083</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DESROCHES &amp; COMPANY CPAS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2901 S LYNNHAVEN ROAD STE 400</AddressLine1Txt>
        <CityNm>VIRGINIA BEACH</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23452</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2018-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>201188311</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MRW FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MRWF</BusinessNameControlTxt>
      <PhoneNum>7574362200</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1019 EDEN WAY NORTH</AddressLine1Txt>
        <CityNm>CHESAPEAKE</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23320</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GERALD P ROGERS</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7574362200</PhoneNum>
      <SignatureDt>2019-05-29</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID J DESROCHES CPA</PreparerPersonNm>
      <PTIN>P00741251</PTIN>
      <PhoneNum>7574983000</PhoneNum>
      <PreparationDt>2019-05-29</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>173.71.140.122</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2019-06-10</IPDt>
      <IPTm>09:22:03</IPTm>
      <IPTimezoneCd>CD</IPTimezoneCd>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>2DE2B3EEFBD25A33D3702FA0FC1C47575F6315B7</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>D348455DE9F18A79CAAF315EF9B7773720026AE0</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2018</TaxYr>
    <BuildTS>2019-02-21 02:37:17Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990PF documentId="RetDoc2">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>26371</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>25921</ContriRcvdRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>25921</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>0</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>0</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>0</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>25921</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>1355</CashBOYAmt>
        <CashEOYAmt>26371</CashEOYAmt>
        <CashEOYFMVAmt>26371</CashEOYFMVAmt>
        <TotalAssetsBOYAmt>1355</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>26371</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>26371</TotalAssetsEOYFMVAmt>
        <DeferredRevenueBOYAmt>5698</DeferredRevenueBOYAmt>
        <DeferredRevenueEOYAmt>4793</DeferredRevenueEOYAmt>
        <TotalLiabilitiesBOYAmt>5698</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>4793</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
        <RetainedEarningBOYAmt>-4343</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>21578</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>-4343</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>21578</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>1355</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>26371</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>-4343</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>25921</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>21578</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>21578</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>false</LiableSection4942TaxInd>
        <AdjustedQlfyDistriYr1Amt>7524</AdjustedQlfyDistriYr1Amt>
        <NetVlNoncharitableAssetsYr1Amt>1183</NetVlNoncharitableAssetsYr1Amt>
        <DistributionYr1Rt>6.360101</DistributionYr1Rt>
        <AdjustedQlfyDistriYr2Amt>8150</AdjustedQlfyDistriYr2Amt>
        <NetVlNoncharitableAssetsYr2Amt>1321</NetVlNoncharitableAssetsYr2Amt>
        <DistributionYr2Rt>6.169569</DistributionYr2Rt>
        <AdjustedQlfyDistriYr3Amt>56867</AdjustedQlfyDistriYr3Amt>
        <NetVlNoncharitableAssetsYr3Amt>3194</NetVlNoncharitableAssetsYr3Amt>
        <DistributionYr3Rt>17.804321</DistributionYr3Rt>
        <AdjustedQlfyDistriYr4Amt>85847</AdjustedQlfyDistriYr4Amt>
        <NetVlNoncharitableAssetsYr4Amt>9315</NetVlNoncharitableAssetsYr4Amt>
        <DistributionYr4Rt>9.215996</DistributionYr4Rt>
        <AdjustedQlfyDistriYr5Amt>29154</AdjustedQlfyDistriYr5Amt>
        <NetVlNoncharitableAssetsYr5Amt>20423</NetVlNoncharitableAssetsYr5Amt>
        <DistributionYr5Rt>1.427508</DistributionYr5Rt>
        <TotalDistributionRt>40.977495</TotalDistributionRt>
        <AverageDistributionRt>8.195499</AverageDistributionRt>
        <NetVlNoncharitableAssetsAmt>3387</NetVlNoncharitableAssetsAmt>
        <AdjNetVlNoncharitableAssetsAmt>27758</AdjNetVlNoncharitableAssetsAmt>
        <AdjNonchrtblNetInvstIncmPctAmt>27758</AdjNonchrtblNetInvstIncmPctAmt>
        <QualifyingDistributionsAmt>0</QualifyingDistributionsAmt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>MRW FOUNDATION INC</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>7574362200</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1019 EDEN WAY NORTH</AddressLine1Txt>
          <CityNm>CHESAPEAKE</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>23320</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>
        <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>GERALD P ROGERS</PersonNm>
          <USAddress>
            <AddressLine1Txt>1019 EDEN WAY NORTH</AddressLine1Txt>
            <CityNm>CHESAPEAKE</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23320</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>3439</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>3439</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>3439</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>52</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>3387</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>169</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>169</MinimumInvestmentReturnAmt>
        <DistributableBeforeAdjAmt>169</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>169</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>169</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>0</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>0</QualifyingDistributionsAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>169</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>28133</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>85381</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>56707</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>8084</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>7465</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>185770</TotalExcessDistributionCyovAmt>
        <ExcessDistriCyovAppCYCorpusAmt>169</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>169</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>185601</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>27964</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>157637</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>85381</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>56707</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>8084</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>7465</ExcessFromYear1Amt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
      </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="RetDoc1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>GERALD P ROGERS</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>304 TREY LANE</AddressLine1Txt>
          <CityNm>CHESAPEAKE</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>23322</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>25006</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
  </ReturnData>
</Return>