<?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>2023-10-28T10:56:02-00:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>853470542</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SMAJ LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 642</AddressLine1Txt>
        <CityNm>NORTHPORT</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11768</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>161730124</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LT MICHAEL P MURPHY USN MEMORIAL SCHOLARSHIP FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LTMI</BusinessNameControlTxt>
      <PhoneNum>5168107564</PhoneNum>
      <USAddress>
        <AddressLine1Txt>224 GRIFFEN AVE</AddressLine1Txt>
        <CityNm>Riverhead</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11901</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DANIEL J MURPHY</PersonNm>
      <PersonTitleTxt>Chairman of Board of Directors</PersonTitleTxt>
      <PhoneNum>5168107564</PhoneNum>
      <SignatureDt>2023-10-28</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DANIEL</PersonFirstNm>
        <PersonLastNm>MURPHY</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROBERT S POSNER</PreparerPersonNm>
      <PTIN>P00714628</PTIN>
      <PhoneNum>6313273952</PhoneNum>
      <PreparationDt>2023-10-28</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="990" softwareId="22015461" softwareVersionNum="22.0.1.0">
      <PrincipalOfficerNm>DANIEL J MURPHY</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>224 GRIFFEN AVE</AddressLine1Txt>
        <CityNm>Riverhead</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11901</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>130867</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>HTTPS://MURPHFOUNDATION.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2005</FormationYr>
      <LegalDomicileStateCd>NY</LegalDomicileStateCd>
      <ActivityOrMissionDesc>To provide educational assistance through scholorships and grants to our wounded warriors, Navy SEALs, purple heart receiptiants, special operations arriors and children in need in various high schools and colleges</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>9</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>6</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>9</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>227393</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>122385</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>13384</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>8482</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>240777</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>130867</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>175275</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>182275</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>456</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>0</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>175731</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>182275</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>65046</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-51408</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>989905</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>938497</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>989905</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>938497</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>NAVY SEAL LT MICHAEL P MURPHY POSTHUMONSLY AWARDED THE NATIONS HIGHEST AWARD FOR VALOR. THE MEDAL OF HONOR HAD A FAVORITE SAYING EDUCATION WILL SET YOU FREE AFTER LOSING MICHAEL IN AFGHANISTAN AND TO HONOR HIS LEGACY THE FAMILY SET UP THE SCHOLORSHIP FUND ORIGINALLY USING THE DEATH BENIFITS RECEIVED TO SUPPORT EDUCATIONAL OPPORTUNITIES</MissionDesc>
      <SignificantNewProgramSrvcInd>true</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>50000</ExpenseAmt>
      <Desc>NAVY SEAL LT MICHAEL P MURPHY ALMA MATER PENN STATE OFFERING TH NAVY SEAL LT MICHAEL P MURPHY SCHOLORSHIP AWARDS THROUG HTHE UNIVERSITY SELECTION PROCESS. MICHAEL IS LISTED AS A DISTINGUSHED PENN STATE GRADUATE AND THERE IS A MONUMENT TO HIM IN THE CENTER OF CAMPUS OF PENN STATE AT IT MAIN CAMPUS IN UNIVERSITY PARK. MICHAELS MURAL WITH ANGEL WINGS IS ALSO O THE SIDE OF THE PENN STATE BOOK STORE AND A ROOM IN THE LIBERAL ARTS BUILDING CARRIES HIS NAME AND A PORTRAIT.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>25000</ExpenseAmt>
        <Desc>PROGRAM GRANT TO THE LT MICHAEL P MURPHY SEAL MUSEAM/SEA CADET TRAINING FACILITY TO PROMOTE NAVAL SPECIAL WARFARES HISTORY AND LEGACY FROM THE WORLD WAR II UNDERWATER DEMOILTION TEAMS TO THE PRESENT DAY WAR ON TERRO INCLUDING A DEDICATED EXIHBITION HALL TO LT MURPHYS SEAL TEAM SDVT01 AND THE BATTLE OF OPERATION REDWINGS. THIS DUAL PURPOSE BUILDING ALSO HOUSES THE SEA CADET TRAINING FACILITY TO TEACH LEADERSHIP SKILLS TO OUR FUTURE LEADERS IN THE UNITED STATES SEA CADET CORPS INCLUDING HOUSING THE LT MICHAEL P MURPHY SEA CADET DIVISION WHICH IS A 501C3 NON PROFIT CHARITY</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>20500</ExpenseAmt>
        <Desc>FUNDING PROVIDED FOR 4 PATCHOGUE MEDFORD HIGH SCHOOL MICHAELS ALMA MATER SCHOLORSHIP AWARDS OF 5,000 EACH YEAR FOR 4 YEARS OF COLLEGE. THIS SCHOLORSHIP AWARD IS OFFERED EACH YEAR TO ONE GRADUATING STUDENT TOTALING 20,000 OVER 4 YEARS IN INCRAMENTS OF 5,000 A YEAR. THE SVHOLORSHIP FOUNDATION NOW FUNDS 4 GRADUATING SENIORS NOW ATTENDING COLLEGE IN THE FRESHMAN, SOPHMORE, JUNIOR AND SENIOR YEAR. THE FOUNDATION ASLO FUNDS A MATCHING 500 SCHOLORSHIP WITH PATCHOGUE MEDFORD HIGH SCHOOL WHICH TOTAL 1,000 STARTED BY A TEACH AT THE HIGH SCHOOL MS ALICIA CONWAY WHO ATTENDED PATCHOGUE MEDFORD HIGH SCHOOL WITH MICHAEL.</Desc>
      </ProgSrvcAccomActy3Grp>
      <TotalOtherProgSrvcExpenseAmt>86775</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>182275</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="990A">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="990B">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="990G">true</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>false</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>false</Form990TFiledInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <Form720FiledInd>false</Form720FiledInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>9</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>6</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>false</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>false</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>false</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <OtherInd>X</OtherInd>
      <BooksInCareOfDetail>
        <PersonNm>WILLIAM F ANDES JR ESQ</PersonNm>
        <PhoneNum>6317277564</PhoneNum>
        <USAddress>
          <AddressLine1Txt>224 GRIFFING AVE</AddressLine1Txt>
          <CityNm>RIVERHEAD</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11901</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>DANIEL J MURPHY</PersonNm>
        <TitleTxt>CHAIRMAN, BOARD OF DIRECTORS</TitleTxt>
        <AverageHoursPerWeekRt>005.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN D MURPHY</PersonNm>
        <TitleTxt>SCHOLORSHIP COMMITTEE MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MAUREEN T MURPHY</PersonNm>
        <TitleTxt>COMMITTEE MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>003.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DEE WISE HEINZ</PersonNm>
        <TitleTxt>SCHOLORSHIP COMMITTEE MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>005.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KRISTEN M BISHOP</PersonNm>
        <TitleTxt>SCHOLORSHIP COMMITTEE MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MAUREEN P BOGANSHULZ</PersonNm>
        <TitleTxt>COMMITTEE MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>001.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>OWEN O'CALLAGHAN</PersonNm>
        <TitleTxt>SUFFOLK COUNTY PD</TitleTxt>
        <AverageHoursPerWeekRt>001.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CATHERINE O'SHEA</PersonNm>
        <TitleTxt>COMMITTEE MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>001.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL P MISTRETTA</PersonNm>
        <TitleTxt>COMMITTEE MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>001.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>122385</AllOtherContributionsAmt>
      <TotalContributionsAmt>122385</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>8482</TotalRevenueColumnAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>130867</TotalRevenueColumnAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>182275</TotalAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>0</TotalAmt>
      </ForeignGrantsGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>0</TotalAmt>
      </BenefitsToMembersGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>0</TotalAmt>
      </CompCurrentOfcrDirectorsGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>0</TotalAmt>
      </CompDisqualPersonsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>0</TotalAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>0</TotalAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>0</TotalAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>0</TotalAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesProfFundraising></FeesForServicesProfFundraising>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>0</TotalAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>0</TotalAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>0</TotalAmt>
      </InformationTechnologyGrp>
      <RoyaltiesGrp>
        <TotalAmt>0</TotalAmt>
      </RoyaltiesGrp>
      <OccupancyGrp>
        <TotalAmt>0</TotalAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>0</TotalAmt>
      </TravelGrp>
      <PymtTravelEntrtnmntPubOfclGrp>
        <TotalAmt>0</TotalAmt>
      </PymtTravelEntrtnmntPubOfclGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>0</TotalAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>0</TotalAmt>
      </InterestGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>0</TotalAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>0</TotalAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>0</TotalAmt>
      </InsuranceGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>0</TotalAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>182275</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>989905</BOYAmt>
        <EOYAmt>938497</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <TotalAssetsGrp>
        <BOYAmt>989905</BOYAmt>
        <EOYAmt>938497</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>989905</BOYAmt>
        <EOYAmt>938497</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>989905</BOYAmt>
        <EOYAmt>938497</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>989905</BOYAmt>
        <EOYAmt>938497</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-51408</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="990A" softwareId="22015461" softwareVersionNum="22.0.1.0">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>159307</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>186591</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>196443</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>227393</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>130867</CurrentTaxYearAmt>
        <TotalAmt>900601</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>159307</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>186591</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>196443</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>227393</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>130867</CurrentTaxYearAmt>
        <TotalAmt>900601</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>900601</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>9300</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>14901</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>14237</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13384</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8482</CurrentTaxYearAmt>
        <TotalAmt>60304</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>960905</TotalSupportAmt>
      <PublicSupportCY170Pct>0.93720</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.93660</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="22015461" softwareVersionNum="22.0.1.0">
      <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>
    <IRS990ScheduleD documentId="990D" softwareId="22015461" softwareVersionNum="22.0.1.0">
      <InclEscrowCustodialAcctLiabInd>false</InclEscrowCustodialAcctLiabInd>
      <OtherSecuritiesGrp>
        <Desc>Financial derivatives and other financial products</Desc>
      </OtherSecuritiesGrp>
      <OtherSecuritiesGrp>
        <Desc>Closely-held equity interests</Desc>
      </OtherSecuritiesGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Federal income taxes</Desc>
      </OtherLiabilitiesOrgGrp>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="990G" softwareId="22015461" softwareVersionNum="22.0.1.0">
      <MailSolicitationsInd>X</MailSolicitationsInd>
      <EmailSolicitationsInd>X</EmailSolicitationsInd>
      <PhoneSolicitationsInd>X</PhoneSolicitationsInd>
      <InPersonSolicitationsInd>X</InPersonSolicitationsInd>
      <SolicitationOfNonGovtGrantsInd>X</SolicitationOfNonGovtGrantsInd>
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="990I" softwareId="22015461" softwareVersionNum="22.0.1.0">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PENN STATE UNIVERSITY</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>UNIVERSITY PARK</AddressLine1Txt>
          <CityNm>UNIVERSITY PARK</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>16802</ZIPCd>
        </USAddress>
        <RecipientEIN>266000376</RecipientEIN>
        <CashGrantAmt>50000</CashGrantAmt>
        <PurposeOfGrantTxt>SCOLARSHIPS</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>AMERICAN VERTERANS CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>110 N GLEBE ROAD</AddressLine1Txt>
          <CityNm>ARLINGTON</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>22201</ZIPCd>
        </USAddress>
        <RecipientEIN>510232804</RecipientEIN>
        <CashGrantAmt>20000</CashGrantAmt>
        <PurposeOfGrantTxt>SCHOLORSHIPS NROTC</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LT MICHAEL P MURPHY SEAL MUSEAM</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>50 WEST SAYVILLE AVE</AddressLine1Txt>
          <CityNm>WEST SAYVILLE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11796</ZIPCd>
        </USAddress>
        <RecipientEIN>814132284</RecipientEIN>
        <CashGrantAmt>25000</CashGrantAmt>
        <PurposeOfGrantTxt>SEAL MUSEAM SUPPORT</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>3</Total501c3OrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>PENN STATE UNIVERSITY AT UNIVERSITY PARK MAIN CAMPUS ID LT MICHAEL P MURPHYS ALMA MATER WITH A MONUMENT TO LT MURPHYS VALOR AND CORAGE IN THE MIDDLE OF THE CAMPUS AND MICHAEL IS CONSIDERED A DISTINGUSIHED ALUMNI AT THE SCHOOL. THE FUNDING IS USED TO PROVIDE SCHOLORSHIP AWARDS TO NEED BASED PENN STATE STUDENTS IN KEEPING WITH LT MURPHYS FAVORITE SAYING EDUCATION WILL SET YOU FREE AS THE VP OF PENN STATE NOTED, PENN STATE HAS PUT MORE THAN ONE MILLION OF ITS GRADUATES INTO THE ARMED FORCES AND MICHAEL IS THE ONE AND ONLY GRADUATE TO BE AWARDED THIS MATIONS HIGHEST AWARD FOR THE VALOR MEDAL OF HONOR, THUS WHEN YOUR HEAR THE TERM ONE MILLION IN MICHAELS CASE ITS TRUE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>AMERICAN VETERANS CENTER FOR THE AMERICAM VETERAN CONFERENCE GALA AND AWARDS CERMONY HELD IN WASHINGTON DC FOR SUPPORT OF PENN STATE STUDENTS IN THE NAVAL ROTC AT THE SCHOOL TO ATTEND AND ASSIST IN PRESENTING WITH THE PURPHY FAMILY, THE NAVY SEAL LY MICHAEL P MURPHY VALOR AWARD TO A DERSERVING RECIPIENT. IN 2021, THE AWARD WAS PRESNENTED TO CPO ROBERT J ONEILL, HTE NAVY SEAL TEAM LEADER WHO SHOT AND KILLED OSAMA BIN LADEN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>LT MICHAEL P MURPHY SEAL MUSEAM.SEA CADET TRANING FACILITY TO SUPPORT THE OPERATION OF THE NAVY SEAL MUSEAM IN TELLING THE HISTORY, LEGACY AND SACRAFICE OF OUR NAVAL SPECIAL WARFARE OPERATIONS AND IN TRAINING OUR FUTURE LEADERS INTHE US NAVAL SEA CADET CORS IN PARTICULAR THE LT MICHALE P MURPHY NAVAL SEA CADET DIVISION WHO TRAIN INTHE FACILITY</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="990O" softwareId="22015461" softwareVersionNum="22.0.1.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>Program Service Expenses 86,775, Grants and allocations 0, Revenue 0 see descripuion in section O</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Section 2, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>In 2022 there was a slight loss between contributions received and scholerships provided as the funds from the Murph Challenge normally split between the LT Michael P Murphy Scholership and the LT Michael P Murphy Nave SEAL Museum Sea Cadet Training Facility had all funds from the Murph Challange earmarked to the LT Michael P Murphy Nave SEAL Museum to complete construction and open on June 8 2022</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Section 4, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>Question 4 additional scholarships awarded - All Scholarship awards are made out to the College or University jointly with the student for school realted costs only tuition, books and room board. each institution picks the scholership receipients unded by the foundation.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Section 4, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>Question 4 - 1 5,000 scholarship awarded to a veteran at St Josephs College in Patchogue NY to pursue undergraduate or graduate studies 2 Two 5,000 scholarship awards to two Purple Heart receipients through the Purple Heart organization in Wahington DC. 3 20,000 grant to tej American Veterans Center for the support of the Penn State Naval ROTC students to attend the three day American Veterans Conference and Gala and award the LT Michael Murphy Valor Award to a deserving recepient of thr War on Terror. 4 Five scholarship awards in the amount of 3,000 each totaling 15,000 to the five graduating seniors from the LT Michael P Murphy Naval Sea Cadet Division 5 5,000 scholarship award to a veteran to continue his studies at the State University of NY at Stoney Brook 6 Two 2,500 scholarship awards totaling 5,000 to 2 graduating seniors from Rocky Point High School who embody the attributes of Lt Murphy putting service to others first. This scholarship award is issued in the memory of Sgt. Robert a Pole, a Rocky Point HS grad, killed in Iraq while on special assignment with the United States State Department.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Section 4, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>Question 4 continued - 7 2,500 scholarship award in Lt Murphys name to a graduating senior from the Shoreham Wading River High School in memory of 16 year old Tom Cutinella who died under tragic circumstances as a result of a football injury and who admired LT Michael Murphy. 8 2,500 scholarship awarded in Lt Murphy name to a graduating senior and Kings Park HS. 9 3,000 Scholarship awarded to a cred member of the USS Michael Murphy DDG 112 homeported in Pear Harbor 10 5,000 scholarship award in Lt Michael Murphys name through the 160th Noghtstalker foundation to a Special Operations warrior and veteran who was attached to the 160th Special Operations air wing. 11 2,500 sholarship award to Hope ministries through the Ronkonkoma Rotary Club in memory of it past president and director of the Lt Murphy Race around Lake Ronkokoma names for Paul Dobiecki</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Section 4, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>Question 4 continued - 12 5,000 scholarship award in memort of LT Micael P Murphy fallen teammate Senior Cheif Petty Officer Dan Healy lost with Michael in Operation Redwings to a graduating senior through his local high school alma mater in Exeter, New Hampshire 13 One 6,275 scholarship award by the foundation matched by an addtionla award of 6,275 from Suffolk Federal Credit Union to a graduating Senior of a High School in Suffolk County New York for complete Tution costs to atteb the 2 year program at Suffolk Community College.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Question 2 - Board members Daniel J Murphy, Maureen T Murphy, John D Murphy are the gold star father, mother and brother respectively of Navy Seal LT Michael P Murphy who was podt humously awarded the Nations highest award for military valor, The Medal of honor, for his actions in Afghanistan in 2005 during operation redwings which was deplicted in the move Lone Survior and book by the dane name authored by Marchus Lutrell, the only survivor of the engagement. The Foundation was started by these 3 family members using the death benefits received by the from the US governemnt from Michaels demise.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 11B AND 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The 990 filings are placed in the corporate files for anyone to review and are provided to each board member in the year end report on Foundation activities as well as the tax filing and forms are reported and displayed on the websites of the charity watchdogs, including Guide Star.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
