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    <ReturnTs>2024-05-10T17:54:55-04:00</ReturnTs>
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        <BusinessNameLine1Txt>MARK TEHRANI CPA INC</BusinessNameLine1Txt>
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        <CityNm>TUSTIN</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92780</ZIPCd>
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    </Filer>
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      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>9492220110</PhoneNum>
      <SignatureDt>2024-05-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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        <PersonLastNm>TEHRANI</PersonLastNm>
      </PersonFullName>
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      <PreparerPersonNm>Mark Tehrani CPA</PreparerPersonNm>
      <PTIN>P00641446</PTIN>
      <PhoneNum>9492220110</PhoneNum>
      <PreparationDt>2024-05-10</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
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        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
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    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
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        <DividendsRevAndExpnssAmt>2230</DividendsRevAndExpnssAmt>
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        <NetInvestmentIncomeAmt>1846</NetInvestmentIncomeAmt>
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      </AnalysisOfRevenueAndExpenses>
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        <TotalAssetsEOYAmt>195785</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>186721</TotalAssetsEOYFMVAmt>
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        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
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        <TotalLiabilitiesNetAstEOYAmt>195785</TotalLiabilitiesNetAstEOYAmt>
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      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>100000</TotNetAstOrFundBalancesBOYAmt>
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        <SubtotalAmt>195785</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>195785</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>MARKETABLE SECURITIES</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
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          <SoldDt>2022-12-08</SoldDt>
          <GrossSalesPriceAmt>34387</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>35448</CostOrOtherBasisAmt>
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          <GainsMinusExcessOrLossesAmt>-1061</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>-1061</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>-1061</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>26</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>26</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>26</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>26</TaxDueAmt>
      </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>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>CA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>true</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <IndividualWithBooksNm>MARK TEHRANI</IndividualWithBooksNm>
        <PhoneNum>9492220110</PhoneNum>
        <LocationOfBooksUSAddress>
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          <CityNm>TUSTIN</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92780</ZIPCd>
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        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
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        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <UndistrIncmSect4942a2NotAppInd>false</UndistrIncmSect4942a2NotAppInd>
        <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>
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        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
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          <USAddress>
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            <CityNm>TUSTIN</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92780</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
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        <AverageMonthlyCashBalancesAmt>26577</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
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        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>130192</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>1953</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>128239</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>6412</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>6412</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>26</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>26</TotalTaxAmt>
        <DistributableBeforeAdjAmt>6386</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>6386</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>6386</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>0</ExpensesAndContributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
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        <UndistributedIncomeCYAmt>6386</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
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        <ContributingManagerNm>BIJAN KASSARI</ContributingManagerNm>
        <ShareholderManagerNm>BIJAN KASSARI</ShareholderManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>NOROOZ CHARITY FOUNDATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 471481</AddressLine1Txt>
            <CityNm>CHARLOTTE</CityNm>
            <StateAbbreviationCd>NC</StateAbbreviationCd>
            <ZIPCd>282471481</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>HUMANITARIAN AID</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
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        <GrantOrContriApprvForFutGrp>
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          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 471481</AddressLine1Txt>
            <CityNm>CHARLOTTE</CityNm>
            <StateAbbreviationCd>NC</StateAbbreviationCd>
            <ZIPCd>282471481</ZIPCd>
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          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>HUMANITARIAN AID</GrantOrContributionPurposeTxt>
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        <ContributorUSAddress>
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          <CityNm>CAPISTRANO BEACH</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92624</ZIPCd>
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      <InvestmentsCorporateStockGrp>
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