﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-15T13:09:06-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Eisphora Tax Service LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7951 Riviera Blvd STE 401</AddressLine1Txt>
        <CityNm>Miramar</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33023</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>836276916</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Vali Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>VALI</BusinessNameControlTxt>
      <PhoneNum>7276982199</PhoneNum>
      <USAddress>
        <AddressLine1Txt>7030 88th Ave N</AddressLine1Txt>
        <CityNm>Pinellas Park</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33782</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MUNAFBHAI S KAPADIA</PersonNm>
      <PersonTitleTxt>Trustee</PersonTitleTxt>
      <SignatureDt>2024-11-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROCHELLE AUSTIN</PreparerPersonNm>
      <PTIN>P01327815</PTIN>
      <PhoneNum>2108964944</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="23017518" softwareVersionNum="2023v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>1429521</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>83368</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>5658</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>5658</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>1001</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>1001</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>-454</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>10000</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>2807</CapGainNetIncmNetInvstIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="OtherIncomeSchedule2">-2974</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeNetInvstIncmAmt>-2974</OtherIncomeNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>86599</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>6492</TotalNetInvstIncmAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSchedule">10000</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesDsbrsChrtblAmt>10000</OtherProfFeesDsbrsChrtblAmt>
        <TravConfMeetingRevAndExpnssAmt>11092</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingDsbrsChrtblAmt>11092</TravConfMeetingDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">1938</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>1938</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>23030</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>23030</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>19284</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>19284</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>42314</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>42314</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>44285</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>6492</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>7084</CashBOYAmt>
        <CashEOYAmt>1633</CashEOYAmt>
        <CashEOYFMVAmt>1633</CashEOYFMVAmt>
        <CorporateStockBOYAmt>162432</CorporateStockBOYAmt>
        <CorporateStockEOYAmt>162432</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>162432</CorporateStockEOYFMVAmt>
        <OtherInvestmentsBOYAmt>510381</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="InvestmentsOtherSchedule2">503959</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>503959</OtherInvestmentsEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="OtherAssetsSchedule">689321</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="OtherAssetsSchedule">780019</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="OtherAssetsSchedule">761497</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>1369218</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>1448043</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>1429521</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>1369218</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>1448043</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>1369218</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>1448043</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>1369218</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>1448043</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>1369218</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>44285</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="OtherIncreasesSchedule">34540</OtherIncreasesAmt>
        <SubtotalAmt>1448043</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>1448043</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapitalGainNetIncomeAmt>2807</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>-454</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>90</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>90</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>90</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>600</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>600</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>510</OverpaymentAmt>
        <AppliedToESTaxAmt>510</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>true</UnrelatedBusIncmOverLimitInd>
        <Form990TFiledInd>false</Form990TFiledInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>VALI FOUNDATION</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>7276982199</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>7030 88TH AVE N</AddressLine1Txt>
          <CityNm>PINELLAS PARK</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33782</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>MUNAFBHAI S KAPADIA</PersonNm>
          <USAddress>
            <AddressLine1Txt>7030 88TH AVE N</AddressLine1Txt>
            <CityNm>PINELLAS PARK</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33782</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>1633</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>1668723</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>1670356</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>1670356</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>25055</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>1645301</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>82265</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>82265</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>90</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>90</TotalTaxAmt>
        <DistributableBeforeAdjAmt>82175</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>82175</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>82175</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>42314</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>42314</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>82175</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr4Amt>1364</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>14383</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>68661</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>52447</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>136855</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>42314</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>42314</AppliedToCurrentYearAmt>
        <ExcessDistriCyovAppCYCorpusAmt>39861</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>39861</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>96994</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>96994</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear2Amt>44547</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>52447</ExcessFromYear1Amt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BOROUGHS ISLAMIC SOCIETY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>182 TURNPIKE RD SUITE 95</AddressLine1Txt>
            <CityNm>WESTBOROUGH</CityNm>
            <StateAbbreviationCd>MA</StateAbbreviationCd>
            <ZIPCd>01581</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GIFT</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>ISAMIC SOCIETY OF FRAMINGHAM</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 1962</AddressLine1Txt>
            <CityNm>FRAMINGHAM</CityNm>
            <StateAbbreviationCd>MA</StateAbbreviationCd>
            <ZIPCd>01701</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GIFT</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>ISPC</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>9400 67TH STREET</AddressLine1Txt>
            <CityNm>PINELLAS PARK</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33782</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GIFT</GrantOrContributionPurposeTxt>
          <Amt>15859</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MASJID AL IMAN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2542 FRANKLIN DR</AddressLine1Txt>
            <CityNm>FT LAUDERDALE</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33311</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GIFT</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MUSLIM COMMUNITY CENTER OF LOUSVILL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>8215 OLD WESTPORT RD</AddressLine1Txt>
            <CityNm>LOUISVILLE</CityNm>
            <StateAbbreviationCd>KY</StateAbbreviationCd>
            <ZIPCd>40222</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GIFT</GrantOrContributionPurposeTxt>
          <Amt>100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SAMA</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>13211 MOSS RANCH LANE</AddressLine1Txt>
            <CityNm>FAIRFAX</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>22033</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GIFT</GrantOrContributionPurposeTxt>
          <Amt>100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>UNITED HANDS RELIEF</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>107 AVENUE E</AddressLine1Txt>
            <CityNm>EAST ARLINGTON</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>76011</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GIFT</GrantOrContributionPurposeTxt>
          <Amt>225</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>19284</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <UnrelatedBusinessTaxblIncmAmt>5658</UnrelatedBusinessTaxblIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <UnrelatedBusinessTaxblIncmAmt>1001</UnrelatedBusinessTaxblIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>-454</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <OtherRevenueDescribedGrp>
          <Desc>1200 RD LLC</Desc>
          <RelatedOrExemptFunctionIncmAmt>1826</RelatedOrExemptFunctionIncmAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>412WLR LLC</Desc>
          <RelatedOrExemptFunctionIncmAmt>-3554</RelatedOrExemptFunctionIncmAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>LOSS-K1 WOLFE FUND ERVAY LLC</Desc>
          <RelatedOrExemptFunctionIncmAmt>-8529</RelatedOrExemptFunctionIncmAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>LOSS-K1 WOLFE PINTUS</Desc>
          <RelatedOrExemptFunctionIncmAmt>-11746</RelatedOrExemptFunctionIncmAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>Royalty Inc Eckard Land &amp; Ac</Desc>
          <RelatedOrExemptFunctionIncmAmt>21273</RelatedOrExemptFunctionIncmAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>UGRO TEXAS PREMIER</Desc>
          <RelatedOrExemptFunctionIncmAmt>-2244</RelatedOrExemptFunctionIncmAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>6659</UnrelatedBusinessTaxblIncmAmt>
          <RelatedOrExemptFunctionIncmAmt>-3428</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>3231</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>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="23017518" softwareVersionNum="2023v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>Munafbhai and Sayrabanu Kapadia</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>730 88th Ave N</AddressLine1Txt>
          <CityNm>Pinellas Park</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33782</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>83368</TotalContributionsAmt>
        <NoncashContributionInd>X</NoncashContributionInd>
      </ContributorInformationGrp>
      <NonCashPropertyContributionGrp>
        <ContributorNum>1</ContributorNum>
        <NoncashPropertyDesc>STOCKS AND MUTUAL FUNDS</NoncashPropertyDesc>
        <FairMarketValueAmt>83368</FairMarketValueAmt>
        <ReceivedDt>2023-12-28</ReceivedDt>
      </NonCashPropertyContributionGrp>
    </IRS990ScheduleB>
    <InvestmentsOtherSchedule2 documentId="InvestmentsOtherSchedule2" softwareId="23017518" softwareVersionNum="2023v5.1">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>NOTES RECEIVABLE FROM KAPSTONE</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>503959</BookValueAmt>
        <EOYFMVAmt>503959</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherAssetsSchedule documentId="OtherAssetsSchedule" softwareId="23017518" softwareVersionNum="2023v5.1">
      <OtherAssetsScheduleGrp>
        <EOYFMVAmt>761497</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>1200RD LLC (RIVERSIDE FLATS)</Desc>
        <BOYBookValueAmt>26501</BOYBookValueAmt>
        <EOYBookValueAmt>24778</EOYBookValueAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>412WLR LLC (BRXTN WOODS LAKE)</Desc>
        <BOYBookValueAmt>42797</BOYBookValueAmt>
        <EOYBookValueAmt>38426</EOYBookValueAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>AMANA MUTUAL FUNDS</Desc>
        <BOYBookValueAmt>87971</BOYBookValueAmt>
        <EOYBookValueAmt>105251</EOYBookValueAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>E*TRADE</Desc>
        <BOYBookValueAmt>10885</BOYBookValueAmt>
        <EOYBookValueAmt>97694</EOYBookValueAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>ECKARD MINERALS</Desc>
        <BOYBookValueAmt>159000</BOYBookValueAmt>
        <EOYBookValueAmt>159000</EOYBookValueAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>K1 Tax attribute adjuments</Desc>
        <EOYBookValueAmt>18522</EOYBookValueAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>Marine Finance I</Desc>
        <BOYBookValueAmt>30387</BOYBookValueAmt>
        <EOYBookValueAmt>30387</EOYBookValueAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>UGRO TEXAS BTR FUND</Desc>
        <BOYBookValueAmt>237815</BOYBookValueAmt>
        <EOYBookValueAmt>222271</EOYBookValueAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>WOLFE FUND ERVAY LLC</Desc>
        <BOYBookValueAmt>46192</BOYBookValueAmt>
        <EOYBookValueAmt>37663</EOYBookValueAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>WOLFE PINTUS BROOKLYN LLC</Desc>
        <BOYBookValueAmt>47773</BOYBookValueAmt>
        <EOYBookValueAmt>46027</EOYBookValueAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="23017518" softwareVersionNum="2023v5.1">
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>80</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>80</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OPERATIONS-COMPUTER &amp; ELECTRONICS</Desc>
        <RevenueAndExpensesPerBooksAmt>1258</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1258</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TAX PAYMENT</Desc>
        <RevenueAndExpensesPerBooksAmt>600</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>600</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSchedule2" softwareId="23017518" softwareVersionNum="2023v5.1">
      <OtherIncomeDetail>
        <Desc>1200 RD LLC</Desc>
        <RevenueAndExpensesPerBooksAmt>1826</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1826</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>412WLR LLC</Desc>
        <RevenueAndExpensesPerBooksAmt>-3554</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>-3554</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>LOSS-K1 WOLFE FUND ERVAY LLC</Desc>
        <RevenueAndExpensesPerBooksAmt>-8529</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>-8529</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>LOSS-K1 WOLFE PINTUS</Desc>
        <RevenueAndExpensesPerBooksAmt>-11746</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>-11746</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>Royalty Inc Eckard Land &amp; Ac</Desc>
        <RevenueAndExpensesPerBooksAmt>21273</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>21273</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>UGRO TEXAS PREMIER</Desc>
        <RevenueAndExpensesPerBooksAmt>-2244</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>-2244</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherIncreasesSchedule documentId="OtherIncreasesSchedule" softwareId="23017518" softwareVersionNum="2023v5.1">
      <OtherIncreasesDetail>
        <Desc>ADJUSTMENT</Desc>
        <Amt>8529</Amt>
      </OtherIncreasesDetail>
      <OtherIncreasesDetail>
        <Desc>Amana Funds - Unrealized G&amp;L</Desc>
        <Amt>4026</Amt>
      </OtherIncreasesDetail>
      <OtherIncreasesDetail>
        <Desc>e-TRADE ACCOUNT ASSET INCREASE FROM LY</Desc>
        <Amt>21985</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule" softwareId="23017518" softwareVersionNum="2023v5.1">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>PROFESSIONAL SERVICES</CategoryTxt>
        <Amt>10000</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>10000</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
  </ReturnData>
</Return>