<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2020v4.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2021-11-08T14:42:43-08:00</ReturnTs>
    <TaxPeriodEndDt>2020-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>953172477</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Groves Accountancy Corp</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>21201 Victory Blvd Suite 240</AddressLine1Txt>
        <CityNm>Canoga Park</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91303</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2020-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>300758146</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PILCH FAMILY FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PILC</BusinessNameControlTxt>
      <PhoneNum>8189996321</PhoneNum>
      <USAddress>
        <AddressLine1Txt>21201 VICTORY BOULEVARD 240</AddressLine1Txt>
        <CityNm>CANOGA PARK</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91303</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BORIS I PILCH</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>8055572841</PhoneNum>
      <SignatureDt>2021-11-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Boris</PersonFirstNm>
        <PersonLastNm>Pilch</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>DARYL GROVES CPA</PreparerPersonNm>
      <PTIN>P00040320</PTIN>
      <PhoneNum>8189996321</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2020</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="20011551" softwareVersionNum="2020v4.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>125937</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>15</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>15</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>15</DividendsAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>15</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>15</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>15</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">3656</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>3656</AccountingFeesNetInvstIncmAmt>
        <InterestRevAndExpnssAmt>9</InterestRevAndExpnssAmt>
        <InterestNetInvstIncmAmt>9</InterestNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">20</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>20</TaxesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>3685</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>3685</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>12673</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>12673</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>16358</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>3685</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>12673</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-16343</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>15</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>76872</CashBOYAmt>
        <CashEOYAmt>60270</CashEOYAmt>
        <CashEOYFMVAmt>60270</CashEOYFMVAmt>
        <CorporateStockBOYAmt>62313</CorporateStockBOYAmt>
        <CorporateStockEOYAmt>62313</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>65667</CorporateStockEOYFMVAmt>
        <TotalAssetsBOYAmt>139185</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>122583</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>125937</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>139185</NoDonorRstrNetAssestsBOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>139185</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>122583</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>139185</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>122583</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>139185</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-16343</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>122842</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="OtherDecreasesSchedule">259</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>122583</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <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>
          <BusinessNameLine1Txt>BORIS PILCH</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>8189996321</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>21201 VICTORY BLVD 240</AddressLine1Txt>
          <CityNm>CANOGA PARK</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91303</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>
        <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>BORIS I PILCH</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 730</AddressLine1Txt>
            <CityNm>AVILA BEACH</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93424</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MARIANNA PILCH</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 730</AddressLine1Txt>
            <CityNm>AVILA BEACH</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93424</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>0</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>0</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>0</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>12673</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>12673</QualifyingDistributionsAmt>
        <AdjustedQualifyingDistriAmt>12673</AdjustedQualifyingDistriAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr4Amt>273</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>4299</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>4212</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>1050</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>9834</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>12673</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <RemainingDistriFromCorpusAmt>12673</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>22507</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>22507</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>273</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>4299</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>4212</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>1050</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>12673</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>BORIS I PILCH</ContributingManagerNm>
        <ContributingManagerNm>MARIANNA PILCH</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Temple Ner Shalom</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>875 Laureate Lane</AddressLine1Txt>
            <CityNm>San Luis Obispo</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93405</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Religious Charity</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Religious Studies</GrantOrContributionPurposeTxt>
          <Amt>2950</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Chabad of SLO Cal Poly</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1661 Fredericks Street</AddressLine1Txt>
            <CityNm>San Luis Obispo</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93405</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Religious Charity</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Religious Studies</GrantOrContributionPurposeTxt>
          <Amt>4178</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Colel Chabad</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>806 Eastern Parkay</AddressLine1Txt>
            <CityNm>Brooklyn</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11213</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Food and Supplies for elderly in Israel</GrantOrContributionPurposeTxt>
          <Amt>450</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Congregation Levi Yitzchok</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>875 Laureate Lane</AddressLine1Txt>
            <CityNm>San Louis Obispo</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93405</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Religious Church</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Church Activities</GrantOrContributionPurposeTxt>
          <Amt>5095</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>12673</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DivAndIntFromSecPartVIIGrp>
          <RelatedOrExemptFunctionIncmAmt>15</RelatedOrExemptFunctionIncmAmt>
        </DivAndIntFromSecPartVIIGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>15</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>15</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="20011551" softwareVersionNum="2020v4.0">
      <AccountingFeesDetail>
        <CategoryTxt>Accounting Fees</CategoryTxt>
        <Amt>3656</Amt>
        <NetInvestmentIncomeAmt>3656</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <OtherDecreasesSchedule documentId="OtherDecreasesSchedule" softwareId="20011551" softwareVersionNum="2020v4.0">
      <OtherDecreasesDetail>
        <Desc>FEDERAL EXCISE TAX</Desc>
        <Amt>259</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="20011551" softwareVersionNum="2020v4.0">
      <TaxesDetail>
        <CategoryTxt>California filing fee</CategoryTxt>
        <Amt>20</Amt>
        <NetInvestmentIncomeAmt>20</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
