﻿<?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>2019-05-13T07:52:13-07:00</ReturnTs>
    <TaxPeriodEndDt>2018-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>161331635</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SEMANCHIN &amp; WETTER LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6245 SHERIDAN DR STE 102</AddressLine1Txt>
        <CityNm>AMHERST</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>142214827</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2018-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>206408919</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROY AND RUTH SEIBEL FAMILY FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROYA</BusinessNameControlTxt>
      <PhoneNum>7163320297</PhoneNum>
      <USAddress>
        <AddressLine1Txt>401 EAST 89TH STREET APT 15B</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10128</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SUSAN J SEIBEL</PersonNm>
      <PersonTitleTxt>Trustee</PersonTitleTxt>
      <SignatureDt>2019-05-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>BARBARA S ARNOLD CPA</PreparerPersonNm>
      <PTIN>P00943465</PTIN>
      <PhoneNum>7166337607</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2018</TaxYr>
    <BuildTS>2019-02-21 02:37:17Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="18007218" softwareVersionNum="2018v3.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>813231</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>16</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>16</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>7096</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>7096</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>74612</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>227045</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>74612</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>81724</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>81724</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">1475</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>737</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesChrtblPrpsAmt>738</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSchedule">13300</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>13300</OtherProfFeesNetInvstIncmAmt>
        <InterestRevAndExpnssAmt>10</InterestRevAndExpnssAmt>
        <InterestNetInvstIncmAmt>10</InterestNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">746</TaxesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">145</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>145</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>15676</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>14047</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>883</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>39000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>39000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>54676</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>14047</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>39883</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>27048</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>67677</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>4321</CashBOYAmt>
        <CashEOYAmt>4931</CashEOYAmt>
        <CashEOYFMVAmt>4930</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>7832</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>4482</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>4482</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>836370</CorporateStockBOYAmt>
        <CorporateStockEOYAmt>803819</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>803819</CorporateStockEOYFMVAmt>
        <TotalAssetsBOYAmt>848523</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>813232</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>813231</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
        <UnrestrictedBOYAmt>848523</UnrestrictedBOYAmt>
        <UnrestrictedEOYAmt>813232</UnrestrictedEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>848523</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>813232</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>848523</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>813232</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>848523</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>27048</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>875571</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="OtherDecreasesSchedule">62339</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>813232</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ST COVERED</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2018-01-01</AcquiredDt>
          <SoldDt>2018-08-16</SoldDt>
          <GrossSalesPriceAmt>9028</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>9760</CostOrOtherBasisAmt>
          <GainOrLossAmt>-732</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-732</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>LT COVERED</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2000-01-01</AcquiredDt>
          <SoldDt>2018-12-31</SoldDt>
          <GrossSalesPriceAmt>190967</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>138944</CostOrOtherBasisAmt>
          <GainOrLossAmt>52023</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>52023</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>134 AMPHENOL CORP</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2000-01-01</AcquiredDt>
          <SoldDt>2018-01-29</SoldDt>
          <GrossSalesPriceAmt>12395</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>2119</CostOrOtherBasisAmt>
          <GainOrLossAmt>10276</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>10276</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>3 APPLE INC</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2000-01-01</AcquiredDt>
          <SoldDt>2018-01-11</SoldDt>
          <GrossSalesPriceAmt>517</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>108</CostOrOtherBasisAmt>
          <GainOrLossAmt>409</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>409</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>83 MASTERCARD INC CL A COM</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2000-01-01</AcquiredDt>
          <SoldDt>2018-12-31</SoldDt>
          <GrossSalesPriceAmt>14138</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>1502</CostOrOtherBasisAmt>
          <GainOrLossAmt>12636</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>12636</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>74612</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>-732</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>false</LiableSection4942TaxInd>
        <AdjustedQlfyDistriYr1Amt>33266</AdjustedQlfyDistriYr1Amt>
        <NetVlNoncharitableAssetsYr1Amt>802771</NetVlNoncharitableAssetsYr1Amt>
        <DistributionYr1Rt>0.04144</DistributionYr1Rt>
        <AdjustedQlfyDistriYr2Amt>36832</AdjustedQlfyDistriYr2Amt>
        <NetVlNoncharitableAssetsYr2Amt>696792</NetVlNoncharitableAssetsYr2Amt>
        <DistributionYr2Rt>0.05286</DistributionYr2Rt>
        <AdjustedQlfyDistriYr3Amt>32639</AdjustedQlfyDistriYr3Amt>
        <NetVlNoncharitableAssetsYr3Amt>747918</NetVlNoncharitableAssetsYr3Amt>
        <DistributionYr3Rt>0.04364</DistributionYr3Rt>
        <AdjustedQlfyDistriYr4Amt>29837</AdjustedQlfyDistriYr4Amt>
        <NetVlNoncharitableAssetsYr4Amt>706123</NetVlNoncharitableAssetsYr4Amt>
        <DistributionYr4Rt>0.04226</DistributionYr4Rt>
        <AdjustedQlfyDistriYr5Amt>24395</AdjustedQlfyDistriYr5Amt>
        <NetVlNoncharitableAssetsYr5Amt>620524</NetVlNoncharitableAssetsYr5Amt>
        <DistributionYr5Rt>0.03931</DistributionYr5Rt>
        <TotalDistributionRt>0.219507</TotalDistributionRt>
        <AverageDistributionRt>0.043901</AverageDistributionRt>
        <NetVlNoncharitableAssetsAmt>885727</NetVlNoncharitableAssetsAmt>
        <AdjNetVlNoncharitableAssetsAmt>38884</AdjNetVlNoncharitableAssetsAmt>
        <NetInvestmentIncomePctAmt>677</NetInvestmentIncomePctAmt>
        <AdjNonchrtblNetInvstIncmPctAmt>39561</AdjNonchrtblNetInvstIncmPctAmt>
        <QualifyingDistributionsAmt>39883</QualifyingDistributionsAmt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <DomesticOrgMeetingSect4940eInd>X</DomesticOrgMeetingSect4940eInd>
        <InvestmentIncomeExciseTaxAmt>677</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>677</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>677</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>650</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>650</TotalPaymentsAndCreditsAmt>
        <TaxDueAmt>27</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>NY</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>SUSAN J SEIBEL</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>2127223873</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>401 E 89TH STREET APT 15B</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>101286724</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>SUSAN J SEIBEL</PersonNm>
          <USAddress>
            <AddressLine1Txt>401 E 89TH STREET</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10128</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ROY E SEIBEL JR</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 580</AddressLine1Txt>
            <CityNm>DAMARISCOTTA</CityNm>
            <StateAbbreviationCd>ME</StateAbbreviationCd>
            <ZIPCd>04543</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>880687</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>18528</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>899215</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>899215</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>13488</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>885727</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>44286</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>44286</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>677</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>677</TotalTaxAmt>
        <DistributableBeforeAdjAmt>43609</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>43609</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>43609</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>39883</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>39883</QualifyingDistributionsAmt>
        <PctSect4940eOrgNetInvstIncmAmt>677</PctSect4940eOrgNetInvstIncmAmt>
        <AdjustedQualifyingDistriAmt>39206</AdjustedQualifyingDistriAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>43609</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>39278</UndistributedIncomePYAmt>
        <QualifyingDistributionsAmt>39883</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>39278</AppliedToYear1Amt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>605</AppliedToCurrentYearAmt>
        <UndistributedIncomeCYAmt>43004</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>BUFFALO OLMSTED PARKS CONSERVANCY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>84 PARKSIDE AVE</AddressLine1Txt>
            <CityNm>BUFFALO</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>14214</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>OPERATIONS</GrantOrContributionPurposeTxt>
          <Amt>2500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>BUFFALO &amp; ERIE COUNTY BOTANICAL GARDENS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>2655 SOUTH PARK AVENUE</AddressLine1Txt>
            <CityNm>BUFFALO</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>14218</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>OPERATIONS</GrantOrContributionPurposeTxt>
          <Amt>2500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>FOREST LAWN HERITAGE FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1411 DELAWARE AVENUE</AddressLine1Txt>
            <CityNm>BUFFALO</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>14209</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>OPERATIONS</GrantOrContributionPurposeTxt>
          <Amt>2500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>UNIVERSITY AT BUFFALO FOUNDATION IN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 900</AddressLine1Txt>
            <CityNm>BUFFALO</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>14226</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EDUCATIONAL</GrantOrContributionPurposeTxt>
          <Amt>19000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BUFFALO PHILHARMONIC ORCHESTRA</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>786 DELAWARE AVE</AddressLine1Txt>
            <CityNm>BUFFALO</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>14209</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>OPERATIONAL</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>FRIENDS OF THE NIGHT PEOPLE</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>394 HUDSON STREET</AddressLine1Txt>
            <CityNm>BUFFALO</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>14201</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>OPERATIONAL</GrantOrContributionPurposeTxt>
          <Amt>2500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>39000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>16</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DivAndIntFromSecPartVIIGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>7096</ExclusionAmt>
        </DivAndIntFromSecPartVIIGrp>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>74612</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>81724</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>81724</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="18007218" softwareVersionNum="2018v3.1">
      <AccountingFeesDetail>
        <CategoryTxt>TAX PREPARATION</CategoryTxt>
        <Amt>1475</Amt>
        <NetInvestmentIncomeAmt>737</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>738</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <OtherDecreasesSchedule documentId="OtherDecreasesSchedule" softwareId="18007218" softwareVersionNum="2018v3.1">
      <OtherDecreasesDetail>
        <Desc>UNREALIZED LOSS ON INVESTMENTS</Desc>
        <Amt>62339</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="18007218" softwareVersionNum="2018v3.1">
      <OtherExpensesScheduleGrp>
        <Desc>PUBLIC NOTICE</Desc>
        <RevenueAndExpensesPerBooksAmt>45</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>45</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>STATE FILING FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>100</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>100</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule" softwareId="18007218" softwareVersionNum="2018v3.1">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>INVESTMENT FEES</CategoryTxt>
        <Amt>13300</Amt>
        <NetInvestmentIncomeAmt>13300</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="18007218" softwareVersionNum="2018v3.1">
      <TaxesDetail>
        <CategoryTxt>FEDERAL TAXES PAID</CategoryTxt>
        <Amt>746</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>