﻿<?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="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-07T16:06:46-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>341912961</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>COHEN &amp; COMPANY LTD</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>OFFICES LISTED AT</AddressLine1Txt>
        <CityNm>WWWCOHENCPACOM</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44115</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>273294701</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>RON STOOPSANTHONY PELINI FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>RONS</BusinessNameControlTxt>
      <PhoneNum>4024755100</PhoneNum>
      <USAddress>
        <AddressLine1Txt>7195 SAINT URSULA DRIVE</AddressLine1Txt>
        <CityNm>CANFIELD</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44406</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>FRANK DIXON</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4024755100</PhoneNum>
      <SignatureDt>2024-11-05</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>PARGAT SINGH</PreparerPersonNm>
      <PTIN>P02184330</PTIN>
      <PhoneNum>8002291099</PhoneNum>
      <PreparationDt>2024-11-05</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>84142</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>60202</ContributionsGiftsGrantsEtcAmt>
      <GamingGrossIncomeAmt referenceDocumentId="RetDoc1041300001">1000</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041300001" fndrsngEventContriPrevRptAmt="55096">22940</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>47648</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-23708</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>36494</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>6500</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1372</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>1100</OtherExpensesTotalAmt>
      <TotalExpensesAmt>8972</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>27522</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>63682</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>91204</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>63682</BOYAmt>
        <EOYAmt>91204</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>63682</BOYAmt>
        <EOYAmt>91204</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>63682</BOYAmt>
        <EOYAmt>91204</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO SUPPORT THE ONGOING OPERATIONS OF LOCAL CHARITIES IN MAHONING VALLEY, OHIO.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO SUPPORT THE ONGOING OPERATIONS OF LOCAL CHARITIES IN MAHONING VALLEY, OHIO.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>6500</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>6500</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>6500</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VINCENT PELINI</PersonNm>
        <TitleTxt>PRESIDENT/ DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RON STOOPS</PersonNm>
        <TitleTxt>VICE PRESIDENT/ DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATHY STOOPS DRUMMOND</PersonNm>
        <TitleTxt>ASST. VICE PRESIDENT/ DIRE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARY C GRILLO</PersonNm>
        <TitleTxt>SECRETARY/ DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRANK DIXON</PersonNm>
        <TitleTxt>TREASURER/ DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIMOTHY FYDA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EDWARD MURANSKY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN MURPHY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANIEL DASCENZO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ED REESE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>OH</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>FRANK DIXON</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 2168</AddressLine1Txt>
          <CityNm>NEW SPRINGFIELD</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44443</ZIPCd>
        </USAddress>
        <PhoneNum>3305420050</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>84170</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>25300</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>92979</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>90247</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>60202</CurrentTaxYearAmt>
        <TotalAmt>352898</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>84170</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>25300</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>92979</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>90247</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>60202</CurrentTaxYearAmt>
        <TotalAmt>352898</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>75285</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>277613</PublicSupportTotal170Amt>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearMinus4YearsAmt>-38240</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>658</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>-12870</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>12708</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>-37744</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <TotalSupportAmt>315154</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>2430</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.88090</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.87230</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>BOCCE EVENT</Event1Nm>
        <GrossReceiptsEvent1Amt>78036</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>55096</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>22940</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>2997</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>29000</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>6175</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>9476</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>78036</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>55096</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>22940</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>2997</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>29000</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>6175</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>9476</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>47648</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-24708</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: GRANTS PAID. GRANTEE NAME: CARDINAL MOONEY HIGH SCHOOL. GRANTEE ADDRESS: 2545 ERIE STREET YOUNGSTOWN, OH 44507. GRANTEE RELATIONSHIP: NONE. AMOUNT GIVEN: 6,500.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: BANK SERVICE FEE. AMOUNT: 50. DESCRIPTION: FILING FEES. AMOUNT: 50. DESCRIPTION: MISCELLANEOUS EXPENSE. AMOUNT: 1,000. TOTAL TO FORM 990-EZ, LINE 16: 1,100.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>