﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-17T13:10:59-08:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <DisasterReliefTxt>LOS ANGELES COUNTY FIRE</DisasterReliefTxt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>475236877</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GOLDMAN KURLAND &amp; MIRAGLIA LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>16133 VENTURA BLVD STE 880</AddressLine1Txt>
        <CityNm>ENCINO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91436</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>208315034</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ARTHUR AND CATHERINE SINGER FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ARTH</BusinessNameControlTxt>
      <PhoneNum>3108099633</PhoneNum>
      <USAddress>
        <AddressLine1Txt>802 PIRATES LANDING DRIVE</AddressLine1Txt>
        <CityNm>BEAUFORT</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>28516</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DIANNE CALLISTER</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2025-11-17</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>FRANK J MIRAGLIA</PreparerPersonNm>
      <PTIN>P00877283</PTIN>
      <PhoneNum>8187849000</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="24020490" softwareVersionNum="2024v5.2">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>1344944</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>10029</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>10029</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>10029</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>27714</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>229961</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>27757</CapGainNetIncmNetInvstIncmAmt>
        <NetSTCapitalGainAdjNetIncmAmt>763</NetSTCapitalGainAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>37743</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>37786</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>10792</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">8150</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesChrtblPrpsAmt>8150</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSchedule">6990</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesDsbrsChrtblAmt>6990</OtherProfFeesDsbrsChrtblAmt>
        <InterestRevAndExpnssAmt>657</InterestRevAndExpnssAmt>
        <InterestDsbrsChrtblAmt>657</InterestDsbrsChrtblAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">30</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>30</TaxesNetInvstIncmAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="DepreciationSchedule">3898</DeprecAndDpltnRevAndExpnssAmt>
        <TravConfMeetingRevAndExpnssAmt>46951</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingDsbrsChrtblAmt>46951</TravConfMeetingDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">141424</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>141424</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>208100</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>30</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>204172</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>208100</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>30</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>204172</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-170357</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>37756</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>10792</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>102076</CashBOYAmt>
        <CashEOYAmt>82174</CashEOYAmt>
        <CashEOYFMVAmt>82174</CashEOYFMVAmt>
        <CorporateStockBOYAmt>268264</CorporateStockBOYAmt>
        <CorporateStockEOYAmt>334157</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>334157</CorporateStockEOYFMVAmt>
        <LandBldgInvestmentsEOYFMVAmt>833038</LandBldgInvestmentsEOYFMVAmt>
        <OtherInvestmentsBOYAmt>309258</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt>95575</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>95575</OtherInvestmentsEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>833038</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>10963</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>825973</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="LandEtcSchedule2">822075</LandEOYAmt>
        <OtherAssetsBOYAmt referenceDocumentId="OtherAssetsSchedule">3441</OtherAssetsBOYAmt>
        <TotalAssetsBOYAmt>1509012</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>1333981</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>1344944</TotalAssetsEOYFMVAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="OtherLiabilitiesSchedule">17415</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="OtherLiabilitiesSchedule">19001</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>17415</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>19001</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>1491597</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>1314980</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>1491597</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>1314980</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>1509012</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>1333981</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>1491597</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-170357</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>1321240</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="OtherDecreasesSchedule">6260</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>1314980</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>57.761 DFA US SMCP I</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-01-01</AcquiredDt>
          <SoldDt>2021-05-21</SoldDt>
          <GrossSalesPriceAmt>2677</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>1909</CostOrOtherBasisAmt>
          <GainOrLossAmt>768</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>768</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>2.776 VNGRD FTSE PACIFIC</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-01-01</AcquiredDt>
          <SoldDt>2024-12-27</SoldDt>
          <GrossSalesPriceAmt>198</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>203</CostOrOtherBasisAmt>
          <GainOrLossAmt>-5</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-5</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>2,218.418 DFA US SMCP I</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-01-01</AcquiredDt>
          <SoldDt>2024-05-21</SoldDt>
          <GrossSalesPriceAmt>102816</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>73326</CostOrOtherBasisAmt>
          <GainOrLossAmt>29490</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>29490</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>9,000 THORN LTD TRM INC</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2016-08-29</AcquiredDt>
          <SoldDt>2024-09-11</SoldDt>
          <GrossSalesPriceAmt>117824</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>120863</CostOrOtherBasisAmt>
          <GainOrLossAmt>-3039</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-3039</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>90.23 VNGRD FTSE PACIFIC</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-01-01</AcquiredDt>
          <SoldDt>2024-12-27</SoldDt>
          <GrossSalesPriceAmt>6446</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>5946</CostOrOtherBasisAmt>
          <GainOrLossAmt>500</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>500</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Wash Sale</PropertyDesc>
          <GainOrLossAmt>43</GainOrLossAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>27757</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>763</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>525</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>525</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>525</TaxBasedOnInvestmentIncomeAmt>
        <Form2220AttachedInd referenceDocumentId="IRS2220">X</Form2220AttachedInd>
        <EsPenaltyAmt>19</EsPenaltyAmt>
        <TaxDueAmt>544</TaxDueAmt>
        <AppliedToESTaxAmt>0</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>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>WWW.SINGERFOUNDATION.COM</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>DIANNE CALLISTER</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>3108099633</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>802 PIRATES LANDING DRIVE</AddressLine1Txt>
          <CityNm>BEAUFORT</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28516</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>DIANNE CALLISTER</PersonNm>
          <USAddress>
            <AddressLine1Txt>802 PIRATES LANDING DRIVE</AddressLine1Txt>
            <CityNm>BEAUFORT</CityNm>
            <StateAbbreviationCd>NC</StateAbbreviationCd>
            <ZIPCd>28516</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>AMBER RAWLE</PersonNm>
          <USAddress>
            <AddressLine1Txt>802 PIRATES LANDING DRIVE</AddressLine1Txt>
            <CityNm>BEAUFORT</CityNm>
            <StateAbbreviationCd>NC</StateAbbreviationCd>
            <ZIPCd>28516</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>REED CALLISTER</PersonNm>
          <USAddress>
            <AddressLine1Txt>802 PIRATES LANDING DRIVE</AddressLine1Txt>
            <CityNm>BEAUFORT</CityNm>
            <StateAbbreviationCd>NC</StateAbbreviationCd>
            <ZIPCd>28516</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>374528</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>121818</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>496346</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>496346</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>53626</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>442720</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>22136</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>22136</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>525</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>525</TotalTaxAmt>
        <DistributableBeforeAdjAmt>21611</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>21611</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>21611</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>204172</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>204172</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>21611</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>241722</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>85986</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>76764</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>95759</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>166168</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>666399</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>204172</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>21611</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>182561</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>848960</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>241722</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>607238</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>85986</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>76764</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>95759</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>166168</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>182561</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>10029</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>27714</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>10029</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>27714</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>37743</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>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>8150</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>8150</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="DepreciationSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <DepreciationPropertyGrp>
        <PropertyDesc>RIVER SHED BUILDING</PropertyDesc>
        <AcquiredDt>2019-08-05</AcquiredDt>
        <CostOrOtherBasisAmt>52538</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>5894</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0256</Rt>
        <CurrentYearExpenseAmt>1347</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PORTUGAL - HOUSE</PropertyDesc>
        <AcquiredDt>2023-07-03</AcquiredDt>
        <CostOrOtherBasisAmt>99500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1171</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0256</Rt>
        <CurrentYearExpenseAmt>2551</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="LandEtcSchedule2" softwareId="24020490" softwareVersionNum="2024v5.2">
      <LandEtcGrp>
        <CategoryOrItemTxt>Buildings</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>99500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3722</AccumulatedDepreciationAmt>
        <BookValueAmt>95778</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Improvements</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>52538</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>7241</AccumulatedDepreciationAmt>
        <BookValueAmt>45297</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Land</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>681000</CostOrOtherBasisAmt>
        <BookValueAmt>681000</BookValueAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <OtherExpensesScheduleGrp>
        <Desc>AUTO EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>1642</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1642</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>195</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>195</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>COMPUTER $ SOFTWARE EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>332</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>332</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DUES &amp; SUBSCRIPTIONS</Desc>
        <RevenueAndExpensesPerBooksAmt>1500</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1500</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>EXCHANGE RATE GAIN/LOSS</Desc>
        <RevenueAndExpensesPerBooksAmt>885</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>885</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FACILITIES &amp; MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>84104</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>84104</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>1593</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1593</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MISCELLANEOUS EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>3695</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3695</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE &amp; ADMINISTRATION</Desc>
        <RevenueAndExpensesPerBooksAmt>37525</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>37525</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PARKING AND TOLLS</Desc>
        <RevenueAndExpensesPerBooksAmt>862</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>862</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>POSTAGE</Desc>
        <RevenueAndExpensesPerBooksAmt>380</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>380</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>RESEARCH</Desc>
        <RevenueAndExpensesPerBooksAmt>6293</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>6293</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TELECOMMUNICATIONS</Desc>
        <RevenueAndExpensesPerBooksAmt>2418</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>2418</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherLiabilitiesSchedule documentId="OtherLiabilitiesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <OtherLiabilitiesDetail>
        <Desc>CREDIT CARD PAYABLE</Desc>
        <BOYBookValueAmt>17415</BOYBookValueAmt>
        <EOYBookValueAmt>19001</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>OTHER PROFESSIONAL FEES</CategoryTxt>
        <Amt>6990</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>6990</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAX PAID</CategoryTxt>
        <Amt>30</Amt>
        <NetInvestmentIncomeAmt>30</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>