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<Return returnVersion="2016v3.0" xsi:schemaLocation="http://www.irs.gov/efile" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2017-10-26T10:06:06-07:00</ReturnTs>
    <TaxPeriodEndDt>2016-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SALTSMAN CHARLTON AND ASSOCIATES PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO Box 2146</AddressLine1Txt>
        <CityNm>Winter Park</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32790</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2016-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>136108261</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HELLER BROS FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>HELL</BusinessNameControlTxt>
      <PhoneNum>4076562124</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 770249</AddressLine1Txt>
        <CityNm>WINTER GARDEN</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>347770249</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>HARRY H FALK</PersonNm>
      <PersonTitleTxt>SECRETARY</PersonTitleTxt>
      <PhoneNum>4076562124</PhoneNum>
      <SignatureDt>2017-10-20</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROBERT P SALTSMAN</PreparerPersonNm>
      <PhoneNum>4076472899</PhoneNum>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>209.201.21.138</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2017-10-26</IPDt>
      <IPTm>10:06:00</IPTm>
      <IPTimezoneCd>PD</IPTimezoneCd>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>E9E26BD8B5806D180F530F4009840503301D5B94</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>E9E26BD8B5806D180F530F4009840503301D5B94</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2016</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990PF documentId="00000001" referenceDocumentName="ReasonableCauseExplanation GeneralExplanationAttachment">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>815</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <CapGainNetIncmNetInvstIncmAmt>0</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>0</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="00000002" referenceDocumentName="AmortizationSchedule OtherExpensesSchedule">160</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>160</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>160</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>0</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-160</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>975</CashBOYAmt>
        <CashEOYAmt>815</CashEOYAmt>
        <CashEOYFMVAmt>815</CashEOYFMVAmt>
        <TotalAssetsBOYAmt>975</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>815</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>815</TotalAssetsEOYFMVAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="00000003" referenceDocumentName="OtherLiabilitiesSchedule">2000</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="00000004" referenceDocumentName="OtherLiabilitiesSchedule">2000</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>2000</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>2000</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
        <RetainedEarningBOYAmt>-1025</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>-1185</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>-1025</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>-1185</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>975</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>815</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>-1025</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-160</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>-1185</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>-1185</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>false</LiableSection4942TaxInd>
        <AdjustedQlfyDistriYr1Amt>1000</AdjustedQlfyDistriYr1Amt>
        <NetVlNoncharitableAssetsYr1Amt>1653</NetVlNoncharitableAssetsYr1Amt>
        <DistributionYr1Rt>0.604961</DistributionYr1Rt>
        <AdjustedQlfyDistriYr2Amt>97405</AdjustedQlfyDistriYr2Amt>
        <NetVlNoncharitableAssetsYr2Amt>150336</NetVlNoncharitableAssetsYr2Amt>
        <DistributionYr2Rt>0.647915</DistributionYr2Rt>
        <AdjustedQlfyDistriYr3Amt>2500</AdjustedQlfyDistriYr3Amt>
        <NetVlNoncharitableAssetsYr3Amt>130734</NetVlNoncharitableAssetsYr3Amt>
        <DistributionYr3Rt>0.019123</DistributionYr3Rt>
        <AdjustedQlfyDistriYr4Amt>45000</AdjustedQlfyDistriYr4Amt>
        <NetVlNoncharitableAssetsYr4Amt>114620</NetVlNoncharitableAssetsYr4Amt>
        <DistributionYr4Rt>0.392602</DistributionYr4Rt>
        <AdjustedQlfyDistriYr5Amt>31000</AdjustedQlfyDistriYr5Amt>
        <NetVlNoncharitableAssetsYr5Amt>108387</NetVlNoncharitableAssetsYr5Amt>
        <DistributionYr5Rt>0.286012</DistributionYr5Rt>
        <TotalDistributionRt>1.950613</TotalDistributionRt>
        <AverageDistributionRt>0.390123</AverageDistributionRt>
        <NetVlNoncharitableAssetsAmt>945</NetVlNoncharitableAssetsAmt>
        <AdjNetVlNoncharitableAssetsAmt>369</AdjNetVlNoncharitableAssetsAmt>
        <AdjNonchrtblNetInvstIncmPctAmt>369</AdjNonchrtblNetInvstIncmPctAmt>
        <QualifyingDistributionsAmt>0</QualifyingDistributionsAmt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <TaxBasedOnInvestmentIncomeAmt>0</TaxBasedOnInvestmentIncomeAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
      </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>false</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>FL</OrgReportOrRegisterStateCd>
        <OrgReportOrRegisterStateCd>NY</OrgReportOrRegisterStateCd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>HARRY HELLER FALK</IndividualWithBooksNm>
        <PhoneNum>4076562124</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>PO BOX 770249</AddressLine1Txt>
          <CityNm>WINTER GARDEN</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>347770249</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>
        <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>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>HARRY HELLER FALK</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 770249</AddressLine1Txt>
            <CityNm>WINTER GARDEN</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34777</ZIPCd>
          </USAddress>
          <TitleTxt>SECRETARY</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.23</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BARBARA H FREITAG</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 770249</AddressLine1Txt>
            <CityNm>WINTER GARDEN</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34777</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.23</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>HARVEY HELLER</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 770249</AddressLine1Txt>
            <CityNm>WINTER GARDEN</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34777</ZIPCd>
          </USAddress>
          <TitleTxt>VICE PRES.</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.23</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>N/A</Description1Txt>
        <Expenses1Amt>0</Expenses1Amt>
        <Expenses2Amt>0</Expenses2Amt>
        <Expenses3Amt>0</Expenses3Amt>
        <Expenses4Amt>0</Expenses4Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>959</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>959</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>959</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>14</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>945</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>47</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>47</MinimumInvestmentReturnAmt>
        <DistributableBeforeAdjAmt>47</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>47</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>47</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>0</ExpensesAndContributionsAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>47</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>25656</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>39338</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>3956</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>91418</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>917</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>161285</TotalExcessDistributionCyovAmt>
        <ExcessDistriCyovAppCYCorpusAmt>47</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>47</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>161238</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>25609</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>135629</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>39338</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>3956</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>91418</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>917</ExcessFromYear1Amt>
      </UndistributedIncomeGrp>
      <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>
    <OtherExpensesSchedule documentId="00000002">
      <OtherExpensesScheduleGrp>
        <Desc>INVESTMENT FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>160</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherLiabilitiesSchedule documentId="00000003">
      <OtherLiabilitiesDetail>
        <Desc>DUE TO HELLER BROS. PACKING CORP.</Desc>
        <BOYBookValueAmt>2000</BOYBookValueAmt>
        <EOYBookValueAmt>2000</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <OtherLiabilitiesSchedule documentId="00000004">
      <OtherLiabilitiesDetail>
        <Desc>DUE TO HELLER BROS. PACKING CORP.</Desc>
        <BOYBookValueAmt>2000</BOYBookValueAmt>
        <EOYBookValueAmt>2000</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
  </ReturnData>
</Return>