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        <GrantOrContributionPdDurYrGrp>
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            <StateAbbreviationCd>IN</StateAbbreviationCd>
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        <GrantOrContributionPdDurYrGrp>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>The Master's University</RecipientPersonNm>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Brigham Young University</RecipientPersonNm>
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            <AddressLine1Txt>Brigham Young University</AddressLine1Txt>
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            <StateAbbreviationCd>UT</StateAbbreviationCd>
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          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
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        </GrantOrContributionPdDurYrGrp>
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      </SupplementaryInformationGrp>
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        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>46</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <NetRntlIncmReDebtFincdPropGrp>
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        <SubtotalsIncmProducingActyGrp>
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        <TotalIncomeProducingActyAmt>13662</TotalIncomeProducingActyAmt>
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      <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>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="23017518" softwareVersionNum="2023v4.0">
      <AccountingFeesDetail>
        <CategoryTxt>TAX AND ACCOUNTING</CategoryTxt>
        <Amt>2075</Amt>
        <NetInvestmentIncomeAmt>2075</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2075</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
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    </AccountingFeesSchedule>
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      <DepreciationPropertyGrp>
        <PropertyDesc>Lynn Building</PropertyDesc>
        <AcquiredDt>1993-03-01</AcquiredDt>
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        <PriorYearDepreciationAmt>914030</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
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      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Improvements</PropertyDesc>
        <AcquiredDt>1993-03-01</AcquiredDt>
        <CostOrOtherBasisAmt>16357</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4606</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
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        <CurrentYearExpenseAmt>419</CurrentYearExpenseAmt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>A/C Units</PropertyDesc>
        <AcquiredDt>2018-06-04</AcquiredDt>
        <CostOrOtherBasisAmt>12600</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>7956</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
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        <NetInvestmentIncomeAmt>929</NetInvestmentIncomeAmt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>Concrete Drives</PropertyDesc>
        <AcquiredDt>2018-06-06</AcquiredDt>
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        <PriorYearDepreciationAmt>7877</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0256</Rt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>Concrete Parking Lot</PropertyDesc>
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        <PriorYearDepreciationAmt>4497</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0256</Rt>
        <CurrentYearExpenseAmt>1160</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>1160</NetInvestmentIncomeAmt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>Building Facade Design</PropertyDesc>
        <AcquiredDt>2021-04-01</AcquiredDt>
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        <ComputationMethodTxt>SL</ComputationMethodTxt>
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        <CurrentYearExpenseAmt>179</CurrentYearExpenseAmt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>Air Conditioner</PropertyDesc>
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        <CostOrOtherBasisAmt>2016</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>288</PriorYearDepreciationAmt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>Tenant Improvements</PropertyDesc>
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        <PriorYearDepreciationAmt>24</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0256</Rt>
        <CurrentYearExpenseAmt>564</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>564</NetInvestmentIncomeAmt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>2023 Improvements</PropertyDesc>
        <AcquiredDt>2023-06-01</AcquiredDt>
        <CostOrOtherBasisAmt>616320</CostOrOtherBasisAmt>
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        <BookValueAmt>3715</BookValueAmt>
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      <LandEtcGrp>
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      <LandEtcGrp>
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      <LandEtcGrp>
        <CategoryOrItemTxt>Land</CategoryOrItemTxt>
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      <OtherExpensesScheduleGrp>
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      <OtherExpensesScheduleGrp>
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        <RevenueAndExpensesPerBooksAmt>4793</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>4793</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>4793</AdjustedNetIncomeAmt>
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        <RevenueAndExpensesPerBooksAmt>1316</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1316</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1316</AdjustedNetIncomeAmt>
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        <RevenueAndExpensesPerBooksAmt>870</RevenueAndExpensesPerBooksAmt>
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        <AdjustedNetIncomeAmt>870</AdjustedNetIncomeAmt>
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        <NetInvestmentIncomeAmt>46834</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>46834</AdjustedNetIncomeAmt>
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        <NetInvestmentIncomeAmt>10015</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>10015</AdjustedNetIncomeAmt>
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        <Amt>467</Amt>
        <NetInvestmentIncomeAmt>467</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>467</AdjustedNetIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>OTHER TAXES</CategoryTxt>
        <Amt>870</Amt>
        <NetInvestmentIncomeAmt>870</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>870</AdjustedNetIncomeAmt>
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      <TaxesDetail>
        <CategoryTxt>REGISTRAR OF CHARITABLE TRUSTS</CategoryTxt>
        <Amt>75</Amt>
        <NetInvestmentIncomeAmt>75</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>75</AdjustedNetIncomeAmt>
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    </TaxesSchedule>
  </ReturnData>
</Return>
