﻿<?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="2025v4.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-08-13T15:22:44-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>921015340</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CPA GURUS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>725 RIVER RD STE 32-291</AddressLine1Txt>
        <CityNm>EDGEWATER</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07020</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>332286253</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>STEVE KASSER MEMORIAL FUND INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>STEV</BusinessNameControlTxt>
      <PhoneNum>8456425944</PhoneNum>
      <USAddress>
        <AddressLine1Txt>200 CROWN CT APT 432</AddressLine1Txt>
        <CityNm>EDGEWATER</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07020</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHAEL ORECCHIO</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8456425944</PhoneNum>
      <SignatureDt>2026-08-13</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>YAROSLAV TASHAK</PreparerPersonNm>
      <PTIN>P02130482</PTIN>
      <PhoneNum>2018221653</PhoneNum>
      <PreparationDt>2026-08-13</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <InitialReturnInd>X</InitialReturnInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>EVENTS.EVENTEASE.COM/STEVEKASSERMEMORIAL</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>47719</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>7855</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041200001" fndrsngEventContriPrevRptAmt="7855">39864</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>42462</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-2598</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>5257</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>3150</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1049</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>1037</OtherExpensesTotalAmt>
      <TotalExpensesAmt>5236</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>21</ExcessOrDeficitForYearAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>21</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>21</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>21</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>21</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>CHARITABLE AND EDUCATIONAL</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE FUND WAS ESTABLISHED IN MEMORY OF STEVEN KASSER. ITS PURPOSE IS TO KEEP HIS NAME ALIVE BY RAISING MONEY TO BUY BOOKS FOR LOCAL STUDENTS IN NEED. IN ITS FIRST FULL YEAR OF OPERATION THE FUND HELD A MEMORIAL GOLF OUTING AND MADE A $3,150 GRANT TO REPS FOR RESPONDERS INC. TO SUPPORT ITS CHARITABLE PROGRAMS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>3150</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL ORECCHIO</PersonNm>
        <TitleTxt>CEO/TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.40</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSHUA JEROME</PersonNm>
        <TitleTxt>CFO/TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.40</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT ALTMAN</PersonNm>
        <TitleTxt>COO/TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.40</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>NJ</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>MICHAEL ORECCHIO</PersonNm>
        <USAddress>
          <AddressLine1Txt>200 CROWN CT APT 432</AddressLine1Txt>
          <CityNm>EDGEWATER</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>07020</ZIPCd>
        </USAddress>
        <PhoneNum>8456425944</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>
        <CurrentTaxYearAmt>7855</CurrentTaxYearAmt>
        <TotalAmt>7855</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearAmt>7855</CurrentTaxYearAmt>
        <TotalAmt>7855</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>7855</PublicSupportTotal170Amt>
      <OtherIncome170Grp>
        <CurrentTaxYearAmt>39864</CurrentTaxYearAmt>
        <TotalAmt>39864</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>47719</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc1041200001">
      <InPersonSolicitationsInd>X</InPersonSolicitationsInd>
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <FundraisingEventInformationGrp>
        <Event1Nm>STEVE KASSER MEMORIAL GOLF OUTING</Event1Nm>
        <GrossReceiptsEvent1Amt>47719</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>7855</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>39864</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>1750</CashPrizesEvent1Amt>
        <NonCashPrizesEvent1Amt>487</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>28150</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>2166</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>3950</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>5960</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>47719</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>7855</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>39864</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>1750</CashPrizesTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>487</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>28150</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>2166</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>3950</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>5960</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>42463</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-2599</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: GRANT. GRANTEE NAME: REPS FOR RESPONDERS INC.. GRANTEE ADDRESS: 4 FOLTIM WAY CONGERS, NY 10920. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 06/12/25. AMOUNT GIVEN: 3,150.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: BANK/MERCHANT FEES. AMOUNT: 1,037.</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>