<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-14T13:24:19-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>203914077</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Philip C Chandler CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6299 Montmorency</AddressLine1Txt>
        <CityNm>Caledonia</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49316</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>593437684</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Eagle's Wing Foundation Inc</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>EAGL</BusinessNameControlTxt>
      <PhoneNum>7278204308</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2201 4th Street N Suite 201</AddressLine1Txt>
        <CityNm>St Petersburg</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33704</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>William Morean</PersonNm>
      <PersonTitleTxt>Officer</PersonTitleTxt>
      <PhoneNum>7278204308</PhoneNum>
      <SignatureDt>2024-05-06</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>William</PersonFirstNm>
        <PersonLastNm>Morean</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Philip C Chandler</PreparerPersonNm>
      <PTIN>P00072897</PTIN>
      <PhoneNum>6166565676</PhoneNum>
      <PreparationDt>2024-05-14</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990PF documentId="IRS990PF-01">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>6991458</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>0</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>208016</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>208016</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt referenceDocumentId="GainLossSaleOtherAssetsSch-01" referenceDocumentName="GainLossFromSaleOtherAssetsSchedule">473223</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>787434</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>473223</CapGainNetIncmNetInvstIncmAmt>
        <GrossProfitRevAndExpnssAmt>0</GrossProfitRevAndExpnssAmt>
        <OtherIncomeRevAndExpnssAmt>0</OtherIncomeRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>681239</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>681239</TotalNetInvstIncmAmt>
        <LegalFeesRevAndExpnssAmt>0</LegalFeesRevAndExpnssAmt>
        <AccountingFeesRevAndExpnssAmt>0</AccountingFeesRevAndExpnssAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSchedu-01" referenceDocumentName="OtherProfessionalFeesSchedule">47979</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>47979</OtherProfFeesNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule-01" referenceDocumentName="TaxesSchedule">20828</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>5063</TaxesNetInvstIncmAmt>
        <DeprecAndDpltnRevAndExpnssAmt>0</DeprecAndDpltnRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt>0</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>68807</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>53042</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>590000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>590000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>658807</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>53042</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>590000</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>22432</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>628197</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>707</CashBOYAmt>
        <CashEOYAmt>78145</CashEOYAmt>
        <CashEOYFMVAmt>78145</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>333310</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>597955</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>597955</SavAndTempCashInvstEOYFMVAmt>
        <RcvblFromOfficersEOYAmt>0</RcvblFromOfficersEOYAmt>
        <OtherNtsAndLoansRcvblEOYAmt>0</OtherNtsAndLoansRcvblEOYAmt>
        <CorporateStockBOYAmt>1728929</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="InvestmentsCorpStockSchedul-01" referenceDocumentName="InvestmentsCorpStockSchedule">1708132</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>3207903</CorporateStockEOYFMVAmt>
        <CorporateBondsBOYAmt>366970</CorporateBondsBOYAmt>
        <CorporateBondsEOYAmt referenceDocumentId="InvestmentsCorpBondsSchedul-01" referenceDocumentName="InvestmentsCorpBondsSchedule">362592</CorporateBondsEOYAmt>
        <CorporateBondsEOYFMVAmt>354616</CorporateBondsEOYFMVAmt>
        <LandBldgInvestmentsEOYAmt>0</LandBldgInvestmentsEOYAmt>
        <OtherInvestmentsBOYAmt>2081180</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="InvestmentsOtherSchedule2-01" referenceDocumentName="InvestmentsOtherSchedule2">1786704</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>2752839</OtherInvestmentsEOYFMVAmt>
        <LandEOYAmt>0</LandEOYAmt>
        <OtherAssetsBOYAmt>0</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt>0</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt>0</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>4511096</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>4533528</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>6991458</TotalAssetsEOYFMVAmt>
        <LoansFromOfficersEOYAmt>0</LoansFromOfficersEOYAmt>
        <MortgagesAndNotesPayableEOYAmt>0</MortgagesAndNotesPayableEOYAmt>
        <OtherLiabilitiesBOYAmt>0</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt>0</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>4511096</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>4533528</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>4511096</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>4533528</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>4511096</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>4533528</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>4511096</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>22432</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>4533528</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>4533528</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Schwab account</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2022-12-30</AcquiredDt>
          <SoldDt>2023-12-31</SoldDt>
          <GrossSalesPriceAmt>766531</GrossSalesPriceAmt>
          <DepreciationAmt>0</DepreciationAmt>
          <CostOrOtherBasisAmt>314211</CostOrOtherBasisAmt>
          <GainOrLossAmt>452320</GainOrLossAmt>
          <FMVAsOf123169Amt>0</FMVAsOf123169Amt>
          <AdjustedBasisAsOf123169Amt>0</AdjustedBasisAsOf123169Amt>
          <ExcessFMVOverAdjustedBssAmt>0</ExcessFMVOverAdjustedBssAmt>
          <GainsMinusExcessOrLossesAmt>452320</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Capital gain distributions</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2022-12-30</AcquiredDt>
          <SoldDt>2023-12-31</SoldDt>
          <GrossSalesPriceAmt>20903</GrossSalesPriceAmt>
          <DepreciationAmt>0</DepreciationAmt>
          <CostOrOtherBasisAmt>0</CostOrOtherBasisAmt>
          <GainOrLossAmt>20903</GainOrLossAmt>
          <FMVAsOf123169Amt>0</FMVAsOf123169Amt>
          <AdjustedBasisAsOf123169Amt>0</AdjustedBasisAsOf123169Amt>
          <ExcessFMVOverAdjustedBssAmt>0</ExcessFMVOverAdjustedBssAmt>
          <GainsMinusExcessOrLossesAmt>20903</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>473223</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>8732</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>8732</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>8732</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>10343</EstimatedPlusOvpmtIncmTxAmt>
        <ExtsnRequestIncomeTaxPaidAmt>0</ExtsnRequestIncomeTaxPaidAmt>
        <TotalPaymentsAndCreditsAmt>10343</TotalPaymentsAndCreditsAmt>
        <OriginalReturnOverpaymentAmt>-10343</OriginalReturnOverpaymentAmt>
        <OverpaymentAmt>1611</OverpaymentAmt>
        <AppliedToESTaxAmt>1611</AppliedToESTaxAmt>
      </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>FL</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>William D Morean</IndividualWithBooksNm>
        <PhoneNum>7278204308</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>2201 4th St N 201</AddressLine1Txt>
          <CityNm>St Petersburg</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33704</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>
        <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>Kelly D St George</PersonNm>
          <USAddress>
            <AddressLine1Txt>2201 4th St N 201</AddressLine1Txt>
            <CityNm>Saint Petersburg</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33704</ZIPCd>
          </USAddress>
          <TitleTxt>Director, Pres,Sec</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>William D Morean</PersonNm>
          <USAddress>
            <AddressLine1Txt>2201 4th St N 201</AddressLine1Txt>
            <CityNm>Saint Petersburg</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33704</ZIPCd>
          </USAddress>
          <TitleTxt>Director, Treas</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Audrey Morean Petersen</PersonNm>
          <USAddress>
            <AddressLine1Txt>2201 4th St N 201</AddressLine1Txt>
            <CityNm>Saint Petersburg</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33704</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>NO PROGRAM ACTIVITIES</Description1Txt>
        <Expenses1Amt>0</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>NONE</Description1Txt>
        <Expenses1Amt>0</Expenses1Amt>
        <AllOtherProgramRltdInvstTotAmt>0</AllOtherProgramRltdInvstTotAmt>
        <TotalAmt>0</TotalAmt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>6226518</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>505059</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>6731577</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>6731577</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>100974</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>6630603</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>331530</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>331530</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>8732</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>8732</TotalTaxAmt>
        <DistributableBeforeAdjAmt>322798</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>322798</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>322798</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>590000</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <QualifyingDistributionsAmt>590000</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>322798</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>0</UndistributedIncomePYAmt>
        <ExcessDistributionCyovYr5Amt>0</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>0</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>0</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>503596</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>525000</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>1028596</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>590000</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <RemainingDistriFromCorpusAmt>590000</RemainingDistriFromCorpusAmt>
        <ExcessDistriCyovAppCYCorpusAmt>322798</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>322798</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>1295798</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>0</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>1295798</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>0</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>0</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>180798</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>525000</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>590000</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>William D Morean</ContributingManagerNm>
        <ShareholderManagerNm>NONE</ShareholderManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>William D Morean</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2201 4th St N 201</AddressLine1Txt>
            <CityNm>Saint Petersburg</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33704</ZIPCd>
          </RecipientUSAddress>
          <FormAndInfoAndMaterialsTxt>Applications not accepted</FormAndInfoAndMaterialsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Operation Light Shine</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 63</AddressLine1Txt>
            <CityNm>Nashville</CityNm>
            <StateAbbreviationCd>TN</StateAbbreviationCd>
            <ZIPCd>37076</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PF</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Charitable</GrantOrContributionPurposeTxt>
          <Amt>250000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Yellowstone Wildlife Sanctuary</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>615 2nd St E</AddressLine1Txt>
            <CityNm>Red Lodge</CityNm>
            <StateAbbreviationCd>MT</StateAbbreviationCd>
            <ZIPCd>59068</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PF</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Charitable</GrantOrContributionPurposeTxt>
          <Amt>150000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>The Trevor Project Inc</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 69232</AddressLine1Txt>
            <CityNm>West Hollywood</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90069</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PF</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Charitable</GrantOrContributionPurposeTxt>
          <Amt>100000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>First Baptist Church of Mt Dora</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1000 E 1st Ave</AddressLine1Txt>
            <CityNm>Mt Dora</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>32757</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PF</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Charitable</GrantOrContributionPurposeTxt>
          <Amt>50000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Milly's Place</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>27101 Latigo Rd</AddressLine1Txt>
            <CityNm>Valley Center</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92082</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PF</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Charitable</GrantOrContributionPurposeTxt>
          <Amt>20000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Beartooth Humane Alliance</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 2333</AddressLine1Txt>
            <CityNm>Red Lodge</CityNm>
            <StateAbbreviationCd>MT</StateAbbreviationCd>
            <ZIPCd>59068</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PF</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Charitable</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Malinois and Dutch Shepherd Rescue Inc</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1667 Brown City Rd</AddressLine1Txt>
            <CityNm>Imlay City</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>48444</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PF</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Charitable</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>590000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>208016</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>473223</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>681239</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>681239</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>1</LineNumberTxt>
          <RelationshipStatementTxt>N/A - NONE</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <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>
    <GainLossSaleOtherAssetsSch documentId="GainLossSaleOtherAssetsSch-01">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>Schwab account (securities)</AssetDesc>
        <HowAcquiredTxt>Purchased</HowAcquiredTxt>
        <PurchaserNameGrp>
          <PersonNm>Unknown market investors</PersonNm>
        </PurchaserNameGrp>
        <GrossSalesPriceAmt>766531</GrossSalesPriceAmt>
        <BasisAmt>314211</BasisAmt>
        <BasisMethodTxt>Cost</BasisMethodTxt>
        <TotalNetAmt>452320</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>Capital gain distributions</AssetDesc>
        <HowAcquiredTxt>Purchased</HowAcquiredTxt>
        <PurchaserNameGrp>
          <PersonNm>NA</PersonNm>
        </PurchaserNameGrp>
        <GrossSalesPriceAmt>20903</GrossSalesPriceAmt>
        <BasisAmt>0</BasisAmt>
        <TotalNetAmt>20903</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <InvestmentsCorpBondsSchedule documentId="InvestmentsCorpBondsSchedul-01">
      <InvestmentsCorporateBondsGrp>
        <BondNm>Schwab account</BondNm>
        <EOYBookValueAmt>362592</EOYBookValueAmt>
        <EOYFMVAmt>354616</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
    </InvestmentsCorpBondsSchedule>
    <InvestmentsCorpStockSchedule documentId="InvestmentsCorpStockSchedul-01">
      <InvestmentsCorporateStockGrp>
        <StockNm>Schwab account</StockNm>
        <EOYBookValueAmt>1708132</EOYBookValueAmt>
        <EOYFMVAmt>3207903</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsOtherSchedule2 documentId="InvestmentsOtherSchedule2-01">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>Schwab account</CategoryOrItemTxt>
        <BookValueAmt>1786704</BookValueAmt>
        <EOYFMVAmt>2752839</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedu-01">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>Various Mgmt fees, etc</CategoryTxt>
        <Amt>47979</Amt>
        <NetInvestmentIncomeAmt>47979</NetInvestmentIncomeAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule-01">
      <TaxesDetail>
        <CategoryTxt>Excise taxes</CategoryTxt>
        <Amt>15765</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>Foreign taxes</CategoryTxt>
        <Amt>5063</Amt>
        <NetInvestmentIncomeAmt>5063</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
