<?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="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-08-21T12:09:36-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>221478099</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>COHNREZNICK LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>350 CHURCH STREET 12TH FLOOR</AddressLine1Txt>
        <CityNm>HARTFORD</CityNm>
        <StateAbbreviationCd>CT</StateAbbreviationCd>
        <ZIPCd>06103</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>873692952</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KBE FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>KBEF</BusinessNameControlTxt>
      <PhoneNum>8602847486</PhoneNum>
      <USAddress>
        <AddressLine1Txt>76 BATTERSON PARK RD</AddressLine1Txt>
        <CityNm>FARMINGTON</CityNm>
        <StateAbbreviationCd>CT</StateAbbreviationCd>
        <ZIPCd>06032</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TIMOTHY M O'BRIEN</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8602847486</PhoneNum>
      <SignatureDt>2023-08-15</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>TIMOTHY</PersonFirstNm>
        <PersonLastNm>OBRIEN</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOSEPH SPAGNOLETTI</PreparerPersonNm>
      <PTIN>P00641459</PTIN>
      <PhoneNum>9592007000</PhoneNum>
      <PreparationDt>2023-08-11</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>0</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <InitialReturnInd>X</InitialReturnInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>103610</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>72703</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041300001" fndrsngEventContriPrevRptAmt="72703">30907</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>53005</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-22098</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>50605</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>53697</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>16898</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>8328</OtherExpensesTotalAmt>
      <TotalExpensesAmt>78923</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-28318</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>0</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>159854</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>131536</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>132445</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>132445</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>909</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>131536</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO SUPPORT COMMUNITIES BY PROMOTING EDUCATIONAL AND CAREER OPPORTUNITIES IN THE CONSTRUCTION FIELDS, PROVIDE FOR YOUTH LEADERSHIP AND DEVELOPMENT, AND WORK ON PROJECTS THAT PROMOTE THE WELFARE OF PEOPLE AND ANIMALS WITHIN THE COMMUNITY. EXAMPLES OF CHARITABLE ACTIVITIES MAY INCLUDE, BUT SHALL NOT BE LIMITED TO, JOB FAIRS, DONATIONS TO AREAS IMPACTED BY NATURAL DISASTERS, AND CREATING UNIQUE EDUCATIONAL OPPORTUNITIES FOR STUDENTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO SUPPORT COMMUNITIES BY PROMOTING EDUCATIONAL AND CAREER OPPORTUNITIES IN THE CONSTRUCTION FIELDS, PROVIDE FOR YOUTH LEADERSHIP AND DEVELOPMENT, AND WORK ON PROJECTS THAT PROMOTE THE WELFARE OF OF PEOPLE AND ANIMALS WITHIN THE COMMUNITY. EXAMPLES OF CHARITABLE ACTIVITIES MAY INCLUDE, BUT SHALL NOT BE LIMITED TO, JOB FAIRS, DONATIONS TO AREAS IMPACTED BY NATURAL DISASTERS, AND CREATING UNIQUE EDUCATIONAL OPPORTUNITIES FOR STUDENTS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>53697</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>78923</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>78923</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL KOLAKOWSKI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES CULKIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANTONIO MANCINI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIMOTHY M O'BRIEN</PersonNm>
        <TitleTxt>TREASURER/DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT G DUNN</PersonNm>
        <TitleTxt>PRESIDENT/DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</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>CT</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>TIMOTHY O'BRIEN</PersonNm>
        <USAddress>
          <AddressLine1Txt>76 BATTERSON PARK RD</AddressLine1Txt>
          <CityNm>FARMINGTON</CityNm>
          <StateAbbreviationCd>CT</StateAbbreviationCd>
          <ZIPCd>06032</ZIPCd>
        </USAddress>
        <PhoneNum>8602847486</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>72703</CurrentTaxYearAmt>
        <TotalAmt>72703</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearAmt>72703</CurrentTaxYearAmt>
        <TotalAmt>72703</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>72703</PublicSupportTotal170Amt>
      <TotalSupportAmt>72703</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </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>GOLF</Event1Nm>
        <GrossReceiptsEvent1Amt>103610</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>72703</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>30907</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>30907</RentFacilityCostsEvent1Amt>
        <OtherDirectExpensesEvent1Amt>22098</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>103610</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>72703</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>30907</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>30907</RentFcltyCostsTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>22098</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>53005</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-22098</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: SCHOLARSHIPS. GRANTEE NAME: 11 SCHOLARSHIPS AWARDED. AMOUNT GIVEN: 17,600.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: GRANT. GRANTEE NAME: CAMP COURANT. GRANTEE ADDRESS: 96 BATTERSON PARK RD FARMINGTON, CT 06032. AMOUNT GIVEN: 1,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: GRANT. GRANTEE NAME: THE COVE. GRANTEE ADDRESS: 1113 SOUTH MAIN ST, SUITE A CHESHIRE, CT 06410. AMOUNT GIVEN: 1,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: GRANT. GRANTEE NAME: DREAM RIDE. GRANTEE ADDRESS: 375 SCHOOLHOUSE RD CHESHIRE, CT 06410. AMOUNT GIVEN: 5,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: GRANT. GRANTEE NAME: BOY SCOUTS. GRANTEE ADDRESS: 60 DARLIN ST EAST HARTFORD, CT 06108. AMOUNT GIVEN: 5,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: GRANT. GRANTEE NAME: GIFT OF GOBBLE. GRANTEE ADDRESS: 275 SCHOOLHOUSE RD CHESHIRE, CT 06410. AMOUNT GIVEN: 21,522.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: GRANT. GRANTEE NAME: CASA ANNE ARUNDEL COUNTRY. GRANTEE ADDRESS: 8 CHURCH CIRCLE, SUITE H-103 ANNAPOLIS, MD 21401. AMOUNT GIVEN: 2,575. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 53,697.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INSURANCE. AMOUNT: 2,884. DESCRIPTION: OFFICE OPERATIONS. AMOUNT: 2,991. DESCRIPTION: MISC. AMOUNT: 2,453. TOTAL TO FORM 990-EZ, LINE 16: 8,328.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: EQUITY TRANSFER. AMOUNT: 159,854.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 823. DESCRIPTION: SALES TAX LIABILITY: CT. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 86.</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>
