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    <ReturnTs>2014-09-04T09:19:49-07:00</ReturnTs>
    <TaxPeriodEndDt>2013-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1>John A Roskos CPA</BusinessNameLine1>
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      <PreparerUSAddress>
        <AddressLine1>25411 Cabot Road Suite 208</AddressLine1>
        <City>Laguna Hills</City>
        <State>CA</State>
        <ZIPCode>92653</ZIPCode>
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    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>201107715</EIN>
      <BusinessName>
        <BusinessNameLine1>The Warsaw Family Foundation</BusinessNameLine1>
      </BusinessName>
      <BusinessNameControlTxt>WARS</BusinessNameControlTxt>
      <PhoneNum>3106638062</PhoneNum>
      <USAddress>
        <AddressLine1>PO Box 10223</AddressLine1>
        <City>Marina Del Rey</City>
        <State>CA</State>
        <ZIPCode>90295</ZIPCode>
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    <BusinessOfficerGrp>
      <PersonNm>Irwin Zeke Warsaw</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2014-09-04</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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    <PreparerPersonGrp>
      <PreparerPersonNm>John A Roskos</PreparerPersonNm>
      <PTIN>P00021897</PTIN>
      <PhoneNum>7607232915</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2013</TaxYr>
    <BuildTS>2015-12-30 17:16:21Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
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      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
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        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">985</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesChrtblPrpsAmt>985</AccountingFeesChrtblPrpsAmt>
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        <TaxesDsbrsChrtblAmt>10</TaxesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>995</TotOprExpensesRevAndExpnssAmt>
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        <TotOprExpensesDsbrsChrtblAmt>995</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>2950</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>2950</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>3945</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
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        <ExcessRevenueOverExpensesAmt>-3765</ExcessRevenueOverExpensesAmt>
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        <TotalAssetsEOYAmt>170345</TotalAssetsEOYAmt>
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      </ExciseTaxBasedOnInvstIncmGrp>
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        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
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        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <Form990TFiledInd>false</Form990TFiledInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>CA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1>Zeke Warsaw</BusinessNameLine1>
        </PersonsWithBooksName>
        <PhoneNum>3106638062</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1>PO Box 3512</AddressLine1>
          <City>Santa Monica</City>
          <State>CA</State>
          <ZIPCode>90408</ZIPCode>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
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        <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>
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          <USAddress>
            <AddressLine1>PO Box 10223</AddressLine1>
            <City>Marina Del Rey</City>
            <State>CA</State>
            <ZIPCode>90295</ZIPCode>
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          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Robert Warsaw</PersonNm>
          <USAddress>
            <AddressLine1>2200 Newport Hills</AddressLine1>
            <City>Newport Beach</City>
            <State>CA</State>
            <ZIPCode>92660</ZIPCode>
          </USAddress>
          <TitleTxt>Vice President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
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        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
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      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>Financial assistance to tax exempt organizations involved in the advancement of science, education and religion, as detailed on Part XV.</Description1Txt>
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        <AverageMonthlyCashBalancesAmt>172000</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>172000</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>172000</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>2580</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>169420</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>8471</MinimumInvestmentReturnAmt>
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        <DistributableBeforeAdjAmt>8471</DistributableBeforeAdjAmt>
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        <DistributableAsAdjustedAmt>8471</DistributableAsAdjustedAmt>
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        <QualifyingDistributionsAmt>3945</QualifyingDistributionsAmt>
        <AdjustedQualifyingDistriAmt>3945</AdjustedQualifyingDistriAmt>
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      <UndistributedIncomeGrp>
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        <ExcessDistributionCyovYr5Amt>51269</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>21611</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr2Amt>12849</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>4901</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>90630</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>3945</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>3945</AppliedToCurrentYearAmt>
        <ExcessDistriCyovAppCYCorpusAmt>4526</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>4526</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>86104</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>46743</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>39361</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>21611</ExcessFromYear4Amt>
        <ExcessFromYear2Amt>12849</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>4901</ExcessFromYear1Amt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>Irwin Zeke Warsaw</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1>PO Box 10223</AddressLine1>
            <City>Marina Del Rey</City>
            <State>CA</State>
            <ZIPCode>90295</ZIPCode>
          </RecipientUSAddress>
          <RecipientPhoneNum>3106638062</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>No specific form.</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>None</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>Must be for exempt purpose.</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>U of Oregon Foundation</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1>1208 University of Oregon</AddressLine1>
            <City>Eugene</City>
            <State>OR</State>
            <ZIPCode>97403</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>Public</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Educational</GrantOrContributionPurposeTxt>
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        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>B'Nai Horin</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1>10281 Cresta Drive</AddressLine1>
            <City>Los Angeles</City>
            <State>CA</State>
            <ZIPCode>90064</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>Public</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Support</GrantOrContributionPurposeTxt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Academy of Jewish Religion</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1>574 Hilgard Avenue</AddressLine1>
            <City>Los Angeles</City>
            <State>CA</State>
            <ZIPCode>90024</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>Public</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Educational</GrantOrContributionPurposeTxt>
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        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
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        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
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        <CategoryTxt>Compliance</CategoryTxt>
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        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>985</DisbursementsCharitablePrpsAmt>
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        <Desc>Other Investment Income</Desc>
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      <TaxesDetail>
        <CategoryTxt>State Fees</CategoryTxt>
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        <DisbursementsCharitablePrpsAmt>10</DisbursementsCharitablePrpsAmt>
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    </TaxesSchedule>
  </ReturnData>
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