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  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-10T14:47:06-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>942988564</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SOUTHWEST GAS CORPORATION FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% SOUTHWEST GAS CORPORATION</InCareOfNm>
      <BusinessNameControlTxt>SOUT</BusinessNameControlTxt>
      <PhoneNum>7023643063</PhoneNum>
      <USAddress>
        <AddressLine1Txt>8360 S DURANGO DRIVE</AddressLine1Txt>
        <CityNm>LAS VEGAS</CityNm>
        <StateAbbreviationCd>NV</StateAbbreviationCd>
        <ZIPCd>89113</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JUSTIN BROWN</PersonNm>
      <PersonTitleTxt>TRUSTEE</PersonTitleTxt>
      <PhoneNum>7023643063</PhoneNum>
      <SignatureDt>2025-11-10</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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  <ReturnData documentCnt="6">
    <IRS990PF documentId="IRS990PF">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>5936519</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>4900000</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>65</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>65</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>84351</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>84351</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>46868</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>46868</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>46868</CapGainNetIncmNetInvstIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="OtherIncomeSch2">22000</OtherIncomeRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>5053284</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>131284</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>0</CompOfcrDirTrstRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSch">2400</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>2400</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>2200912</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>2158801</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>2203312</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>2158801</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>2849972</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>131284</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>141909</CashBOYAmt>
        <CashEOYAmt>2930202</CashEOYAmt>
        <CashEOYFMVAmt>2930202</CashEOYFMVAmt>
        <CorporateStockBOYAmt>1523314</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="InvestCorpStockSch">1584993</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>3006317</CorporateStockEOYFMVAmt>
        <TotalAssetsBOYAmt>1665223</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>4515195</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>5936519</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>972152</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>3805052</NoDonorRstrNetAssestsEOYAmt>
        <DonorRstrNetAssetsBOYAmt>693071</DonorRstrNetAssetsBOYAmt>
        <DonorRstrNetAssetsEOYAmt>710143</DonorRstrNetAssetsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>1665223</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>4515195</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>1665223</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>4515195</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>1665223</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>2849972</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>4515195</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>4515195</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CAPITAL GAIN DIVIDENDS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GainOrLossAmt>46868</GainOrLossAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>46868</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>1825</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>1825</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>1825</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>1388</EstimatedPlusOvpmtIncmTxAmt>
        <ExemptFrgnOrgTaxWthldAtSrceAmt>0</ExemptFrgnOrgTaxWthldAtSrceAmt>
        <ExtsnRequestIncomeTaxPaidAmt>1000</ExtsnRequestIncomeTaxPaidAmt>
        <TotalPaymentsAndCreditsAmt>2388</TotalPaymentsAndCreditsAmt>
        <Form2220AttachedInd referenceDocumentId="IRS2220">X</Form2220AttachedInd>
        <EsPenaltyAmt>8</EsPenaltyAmt>
        <OverpaymentAmt>555</OverpaymentAmt>
        <AppliedToESTaxAmt>555</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd referenceDocumentId="BinaryAttach BinaryAttachN1 BinaryAttachN2 BinaryAttachN3">false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd referenceDocumentId="BinaryAttach BinaryAttachN1 BinaryAttachN2 BinaryAttachN3">false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd referenceDocumentId="BinaryAttach BinaryAttachN1 BinaryAttachN2 BinaryAttachN3">false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>AZ</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>SOUTHWEST GAS CORPORATION</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>7023643063</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>8360 S DURANGO DRIVE</AddressLine1Txt>
          <CityNm>LAS VEGAS</CityNm>
          <StateAbbreviationCd>NV</StateAbbreviationCd>
          <ZIPCd>89113</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>JUSTIN BROWN</PersonNm>
          <USAddress>
            <AddressLine1Txt>8360 S Durango Dr</AddressLine1Txt>
            <CityNm>Las Vegas</CityNm>
            <StateAbbreviationCd>NV</StateAbbreviationCd>
            <ZIPCd>89113</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>KAREN HALLER</PersonNm>
          <USAddress>
            <AddressLine1Txt>8360 S Durango Dr</AddressLine1Txt>
            <CityNm>Las Vegas</CityNm>
            <StateAbbreviationCd>NV</StateAbbreviationCd>
            <ZIPCd>89113</ZIPCd>
          </USAddress>
          <TitleTxt>TUSTTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>AMY TIMPERLEY</PersonNm>
          <USAddress>
            <AddressLine1Txt>8360 S Durango Dr</AddressLine1Txt>
            <CityNm>Las Vegas</CityNm>
            <StateAbbreviationCd>NV</StateAbbreviationCd>
            <ZIPCd>89113</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp />
      <SumOfProgramRelatedInvstGrp />
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>3022532</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>987889</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>4010421</TotalFMVOfUnusedAssetsAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>4010421</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>60156</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>3950265</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>197513</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>197513</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>1825</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>1825</TotalTaxAmt>
        <DistributableBeforeAdjAmt>195688</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>195688</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>195688</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>2158801</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <CharitableAssetsAcquisPaidAmt>0</CharitableAssetsAcquisPaidAmt>
        <SetAsideSuitabilityTestAmt>0</SetAsideSuitabilityTestAmt>
        <SetAsideCashDistriTestAmt>0</SetAsideCashDistriTestAmt>
        <QualifyingDistributionsAmt>2158801</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>195688</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>0</UndistributedIncomePYAmt>
        <PriorYear1Yr>2022</PriorYear1Yr>
        <PriorYear2Yr>2021</PriorYear2Yr>
        <PriorYear3Yr>2020</PriorYear3Yr>
        <TotalForPriorYearsAmt>0</TotalForPriorYearsAmt>
        <ExcessDistributionCyovYr5Amt>864760</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>1316226</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>1032462</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>1359339</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>1563322</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>6136109</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>2158801</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>0</AppliedToYear1Amt>
        <AppliedToCurrentYearAmt>195688</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>1963113</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>8099222</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>864760</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>7234462</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>1316226</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>1032462</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>1359339</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>1563322</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>1963113</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <PrivateOperatingFoundationsGrp></PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>NONE</ContributingManagerNm>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>NORMA GUTIERREZ</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1600 E NORTHERN AVENUE</AddressLine1Txt>
            <CityNm>PHOENIX</CityNm>
            <StateAbbreviationCd>AZ</StateAbbreviationCd>
            <ZIPCd>85020</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>6023954703</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>SEE ATTACHMENT 2</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>NONE</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>NONE</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>VARIOUS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>8360 S Durango Dr</AddressLine1Txt>
            <CityNm>Las Vegas</CityNm>
            <StateAbbreviationCd>NV</StateAbbreviationCd>
            <ZIPCd>89113</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>SEE ATTACHMENT 1 FOR DETAIL</GrantOrContributionPurposeTxt>
          <Amt>2200912</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>2200912</TotalGrantOrContriPdDurYrAmt>
        <GrantOrContriApprvForFutGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SEE ATTACHMENT 3</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>8360 S Durango Dr</AddressLine1Txt>
            <CityNm>LAS VEGAS</CityNm>
            <StateAbbreviationCd>NV</StateAbbreviationCd>
            <ZIPCd>89113</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>SEE ATTACHMENT 3</GrantOrContributionPurposeTxt>
          <Amt>0</Amt>
        </GrantOrContriApprvForFutGrp>
        <TotalGrantOrContriApprvFutAmt>675000</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <FeesContractsFromGovtAgGrp />
        <MembershipDuesAndAssmntGrp />
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>65</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>84351</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <NetRntlIncmReDebtFincdPropGrp />
        <NetRntlIncmReNotDebtFincdProp />
        <NetRentalIncomePersonalPropGrp />
        <OtherInvestmentIncomeGrp />
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>46868</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <NetIncomeLossFromSpecialEvtGrp />
        <GrossProfitLossSlsOfInvntryGrp />
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>131284</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>131284</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>3</LineNumberTxt>
          <RelationshipStatementTxt>REPRESENTS INTEREST EARNED ON FUND HELD IN ACCESSIBLE BANK ACCOUNTS AVAILABLE FOR DISBURSEMENTS FOR CHARITABLE PURPOSES.</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>4</LineNumberTxt>
          <RelationshipStatementTxt>REPRESENTS DIVIDENDS EARNED IN SECURITIES HELD BY THE FOUNDATION, ULTIMATELY TO BE USED FOR CHARITABLE PURPOSES.</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>8</LineNumberTxt>
          <RelationshipStatementTxt>REPRESENTS REALIZED GAINS EARNED ON SECURITIES HELD BY THE FOUNDATION, ULTIMATELY TO BE USED FOR CHARITABLE PURPOSES.</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>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>SOUTHWEST GAS CORPORATION</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>8360 S Durango DR</AddressLine1Txt>
          <CityNm>LAS VEGAS</CityNm>
          <StateAbbreviationCd>NV</StateAbbreviationCd>
          <ZIPCd>89113</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>4900000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <DepreciationSchedule documentId="DepreciationSch" />
    <InvestmentsCorpStockSchedule documentId="InvestCorpStockSch">
      <InvestmentsCorporateStockGrp>
        <StockNm>SOUTHWEST GAS CORP COMMON STOC</StockNm>
        <EOYBookValueAmt>743666</EOYBookValueAmt>
        <EOYFMVAmt>1981153</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>DREYFUS</StockNm>
        <EOYBookValueAmt>841327</EOYBookValueAmt>
        <EOYFMVAmt>1025164</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSch">
      <OtherExpensesScheduleGrp>
        <Desc>TAXES</Desc>
        <RevenueAndExpensesPerBooksAmt>2400</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSch2">
      <OtherIncomeDetail>
        <Desc>OFFICER CONTRIBUTION</Desc>
        <RevenueAndExpensesPerBooksAmt>22000</RevenueAndExpensesPerBooksAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
  </ReturnData>
</Return>