﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-07-02T15:22:47-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>463326038</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WEINSTOCK LOVEGROVE &amp; REEG</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6111 BROKEN SOUND PKWY NW STE 140</AddressLine1Txt>
        <CityNm>BOCA RATON</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>334872774</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>311772455</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE ROBERT M SANDELMAN FOUNDATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROBE</BusinessNameControlTxt>
      <PhoneNum>5619949606</PhoneNum>
      <USAddress>
        <AddressLine1Txt>401 E LINTON BLVD 278</AddressLine1Txt>
        <CityNm>DELRAY BEACH</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33483</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LINDA SANDELMAN</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>5612707683</PhoneNum>
      <SignatureDt>2025-06-23</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARK WEINSTOCK CPA</PreparerPersonNm>
      <PTIN>P00082696</PTIN>
      <PhoneNum>9543457075</PhoneNum>
      <PreparationDt>2025-06-23</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990PF documentId="RetDoc9" referenceDocumentId="RetDoc8">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>51942</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>152</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>152</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>1255</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>1255</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt referenceDocumentId="RetDoc2">1514</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>14739</GrossSalesPriceAmt>
        <TotalRevAndExpnssAmt>2921</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>1407</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc1">650</AccountingFeesRevAndExpnssAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc7">33</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>33</TaxesNetInvstIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc5">745</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>745</OtherExpensesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>1428</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>778</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>4000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>4000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>5428</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>778</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>4000</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-2507</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>629</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>8222</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>3976</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>3976</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>27167</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc4">30982</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>30982</CorporateStockEOYFMVAmt>
        <CorporateBondsBOYAmt>17888</CorporateBondsBOYAmt>
        <CorporateBondsEOYAmt referenceDocumentId="RetDoc3">16984</CorporateBondsEOYAmt>
        <CorporateBondsEOYFMVAmt>16984</CorporateBondsEOYFMVAmt>
        <TotalAssetsBOYAmt>53277</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>51942</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>51942</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>53277</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>51942</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>53277</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>51942</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>53277</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>51942</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>53277</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-2507</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="RetDoc6">1172</OtherIncreasesAmt>
        <SubtotalAmt>51942</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>51942</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>9</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>9</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>9</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>9</TaxDueAmt>
      </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>
        <OrgReportOrRegisterStateCd>FL</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>false</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>LINDA SANDELMAN</IndividualWithBooksNm>
        <PhoneNum>5619949606</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>401 E LINTON BLVD APT 278</AddressLine1Txt>
          <CityNm>DELRAY BEACH</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33483</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>LINDA SANDELMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>401 E LINTON BLVD APT 278</AddressLine1Txt>
            <CityNm>DELRAY BEACH</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33483</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JOEL EPSTEIN</PersonNm>
          <USAddress>
            <AddressLine1Txt>521 WEST LYON FARM DRIVE</AddressLine1Txt>
            <CityNm>GREENWICH</CityNm>
            <StateAbbreviationCd>CT</StateAbbreviationCd>
            <ZIPCd>06831</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MICHAEL LEVIN</PersonNm>
          <USAddress>
            <AddressLine1Txt>2385 NW EXECUTIVE CENTER DRIVE</AddressLine1Txt>
            <CityNm>BOCA RATON</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33431</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JEROME WOLFE</PersonNm>
          <USAddress>
            <AddressLine1Txt>3020 N MILITARY TRAIL</AddressLine1Txt>
            <CityNm>BOCA RATON</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33431</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</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>46510</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>6099</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>52609</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>52609</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>789</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>51820</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>2591</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>2591</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>9</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>9</TotalTaxAmt>
        <DistributableBeforeAdjAmt>2582</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>2582</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>2582</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>4000</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>4000</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>2582</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>4004</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>3300</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>944</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>5115</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>2971</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>16334</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>4000</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>2582</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>1418</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>17752</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>4004</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>13748</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>3300</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>944</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>5115</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>2971</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>1418</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>LINDA SANDELMAN</ContributingManagerNm>
        <ShareholderManagerNm>LINDA SANDLEMAN</ShareholderManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>FLORENCE FULLER DEVELOPMENT CTR</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>200 NE 14TH STREET</AddressLine1Txt>
            <CityNm>BOCA RATON</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33432</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>UNRESTRICTED</GrantOrContributionPurposeTxt>
          <Amt>750</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>KIDS IN DISTRESS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>5861 HERITAGE PARK WAY</AddressLine1Txt>
            <CityNm>DELRAY BEACH</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33484</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>UNRESTRICTED</GrantOrContributionPurposeTxt>
          <Amt>250</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>LYNN UNIVERSITY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3601 NORTH MILITARY TRAIL</AddressLine1Txt>
            <CityNm>BOCA RATON</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33431</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>UNRESTRICTED</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>MAKE A WISH FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1702 EAST HIGHLAND</AddressLine1Txt>
            <CityNm>PHOENIX</CityNm>
            <StateAbbreviationCd>AZ</StateAbbreviationCd>
            <ZIPCd>85016</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>UNRESTRICTED</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SPANISH THEATER REPERTORY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>138 E 27TH ST</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10016</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>UNRESTRICTED</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>FL YOUTH ORCHESTRA</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1708 N 40 AVE</AddressLine1Txt>
            <CityNm>HOLLYWOOD</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33021</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>UNRESTRICTED</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>4000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>152</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>1255</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>1514</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>1407</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>1514</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>2921</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="RetDoc1">
      <AccountingFeesDetail>
        <CategoryTxt>WLR CPA</CategoryTxt>
        <Amt>650</Amt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <GainLossSaleOtherAssetsSch documentId="RetDoc2">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>ATTACHED JANNEY 9244 STNC</AssetDesc>
        <AcquiredDt>2024-06</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2024-12</SoldDt>
        <GrossSalesPriceAmt>845</GrossSalesPriceAmt>
        <BasisAmt>797</BasisAmt>
        <TotalNetAmt>48</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>ATTACHED JANNEY 9244 LTNC</AssetDesc>
        <AcquiredDt>2020-01</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2024-12</SoldDt>
        <GrossSalesPriceAmt>13894</GrossSalesPriceAmt>
        <BasisAmt>12428</BasisAmt>
        <TotalNetAmt>1466</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <InvestmentsCorpBondsSchedule documentId="RetDoc3">
      <InvestmentsCorporateBondsGrp>
        <BondNm>VARIOUS FIXED INCOME JANNEY 9244</BondNm>
        <EOYBookValueAmt>16984</EOYBookValueAmt>
        <EOYFMVAmt>16984</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
    </InvestmentsCorpBondsSchedule>
    <InvestmentsCorpStockSchedule documentId="RetDoc4">
      <InvestmentsCorporateStockGrp>
        <StockNm>VARIOUS EQUITIES JANNEY 9244</StockNm>
        <EOYBookValueAmt>30982</EOYBookValueAmt>
        <EOYFMVAmt>30982</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherExpensesSchedule documentId="RetDoc5">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>JANNEY INVESTMENT MGMT FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>745</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>745</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncreasesSchedule documentId="RetDoc6">
      <OtherIncreasesDetail>
        <Desc>MARKET VALUE ADJUSTMENT</Desc>
        <Amt>1172</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <TaxesSchedule documentId="RetDoc7">
      <TaxesDetail>
        <CategoryTxt>US TREASURY - EXCISE TAX</CategoryTxt>
        <Amt>9</Amt>
        <NetInvestmentIncomeAmt>9</NetInvestmentIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>JANNEY 9244 FOREIGN TAX</CategoryTxt>
        <Amt>24</Amt>
        <NetInvestmentIncomeAmt>24</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>