﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-04-22T15:50:08-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Evelyn H Moses CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3602 Bryn Mawr Dr</AddressLine1Txt>
        <CityNm>Dallas</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>75225</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>202946303</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PMC Esping Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PMCE</BusinessNameControlTxt>
      <PhoneNum>2148499808</PhoneNum>
      <USAddress>
        <AddressLine1Txt>500 N Akard Street 1500</AddressLine1Txt>
        <CityNm>Dallas</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>75201</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Heather H Esping</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2025-04-22</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Evelyn H Moses</PreparerPersonNm>
      <PTIN>P01400635</PTIN>
      <PhoneNum>2143612323</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="24020490" softwareVersionNum="2024v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>177759</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>102</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>102</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>11264</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>11264</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>-571</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>41311</GrossSalesPriceAmt>
        <TotalRevAndExpnssAmt>10795</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>11366</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">2900</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>1450</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesChrtblPrpsAmt>1450</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSchedule">1631</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>1631</OtherProfFeesNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">86</TaxesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">652</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>300</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>352</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>5269</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>3381</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>1802</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>40000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>40000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>45269</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>3381</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>41802</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-34474</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>7985</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>16186</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>23638</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>23638</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>96372</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="InvestmentsCorpStockSchedule">70748</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>77094</CorporateStockEOYFMVAmt>
        <OtherInvestmentsBOYAmt>109988</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="InvestmentsOtherSchedule2">93824</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>76852</OtherInvestmentsEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="OtherAssetsSchedule">313</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="OtherAssetsSchedule">175</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="OtherAssetsSchedule">175</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>222859</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>188385</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>177759</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>222859</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>188385</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>222859</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>188385</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>222859</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>188385</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>222859</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-34474</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>188385</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>188385</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>publicly traded securities</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2001-01-01</AcquiredDt>
          <SoldDt>2024-12-31</SoldDt>
          <GrossSalesPriceAmt>41311</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>41882</CostOrOtherBasisAmt>
          <GainOrLossAmt>-571</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-571</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>-571</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>111</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>111</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>111</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>111</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>
        <OrgReportOrRegisterStateCd>TX</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>pmcespingfoundation.org</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>Heather Esping</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>2148499808</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>500 N Akard Street Suite 1500</AddressLine1Txt>
          <CityNm>Dallas</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>75201</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>true</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>William P Esping</PersonNm>
          <USAddress>
            <AddressLine1Txt>500 N Akard Street Ste 1500</AddressLine1Txt>
            <CityNm>Dallas</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75201</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Heather H Esping</PersonNm>
          <USAddress>
            <AddressLine1Txt>500 N Akard Street Ste 1500</AddressLine1Txt>
            <CityNm>Dallas</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75201</ZIPCd>
          </USAddress>
          <TitleTxt>Treasurer</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Perry Esping</PersonNm>
          <USAddress>
            <AddressLine1Txt>500 N Akard Street Ste 1500</AddressLine1Txt>
            <CityNm>Dallas</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75201</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>154752</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>17155</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>171907</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>171907</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>2579</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>169328</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>8466</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>8466</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>111</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>111</TotalTaxAmt>
        <DistributableBeforeAdjAmt>8355</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>8355</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>8355</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>41802</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>41802</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>8355</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr4Amt>1368</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>981</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>1831</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>44683</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>48863</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>41802</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>8355</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>33447</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>82310</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>82310</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>1368</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>981</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>1831</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>44683</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>33447</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>William P Esping</ContributingManagerNm>
        <ContributingManagerNm>Heather H Esping</ContributingManagerNm>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>Heather Esping</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>500 N Akard Street Suite 1500</AddressLine1Txt>
            <CityNm>Dallas</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75201</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>2148499808</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>Contact foundation</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>Contact foundation</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>Contact foundation</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Episcopal School of Dallas Inc</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>4100 Merrell Rd</AddressLine1Txt>
            <CityNm>Dallas</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75229</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Support for Endowment Fund</GrantOrContributionPurposeTxt>
          <Amt>40000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>40000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>102</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>11264</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>-571</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>10795</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>10795</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="2024v5.1">
      <AccountingFeesDetail>
        <CategoryTxt>Tax preparation</CategoryTxt>
        <Amt>2900</Amt>
        <NetInvestmentIncomeAmt>1450</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1450</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsCorpStockSchedule documentId="InvestmentsCorpStockSchedule" softwareId="24020490" softwareVersionNum="2024v5.1">
      <InvestmentsCorporateStockGrp>
        <StockNm>1625 shs Cion Investment Corp</StockNm>
        <EOYBookValueAmt>31781</EOYBookValueAmt>
        <EOYFMVAmt>18524</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>2000 shs Huntington Bancshares</StockNm>
        <EOYBookValueAmt>22289</EOYBookValueAmt>
        <EOYFMVAmt>32540</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>950 shs Kinder Morgan Inc.</StockNm>
        <EOYBookValueAmt>16678</EOYBookValueAmt>
        <EOYFMVAmt>26030</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsOtherSchedule2 documentId="InvestmentsOtherSchedule2" softwareId="24020490" softwareVersionNum="2024v5.1">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>1000 shs Midcap Financial Invest. Corp</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>15181</BookValueAmt>
        <EOYFMVAmt>13490</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>459 shs IShares Core US Agg Bd</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>49923</BookValueAmt>
        <EOYFMVAmt>44477</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>1500 shs Pennymac Mortgage Invest</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>28720</BookValueAmt>
        <EOYFMVAmt>18885</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherAssetsSchedule documentId="OtherAssetsSchedule" softwareId="24020490" softwareVersionNum="2024v5.1">
      <OtherAssetsScheduleGrp>
        <Desc>Dividends receivable</Desc>
        <BOYBookValueAmt>313</BOYBookValueAmt>
        <EOYBookValueAmt>175</EOYBookValueAmt>
        <EOYFMVAmt>175</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="24020490" softwareVersionNum="2024v5.1">
      <OtherExpensesScheduleGrp>
        <Desc>Bank service charges</Desc>
        <RevenueAndExpensesPerBooksAmt>300</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>300</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Internet and website expenses</Desc>
        <RevenueAndExpensesPerBooksAmt>192</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>192</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Supplies</Desc>
        <RevenueAndExpensesPerBooksAmt>160</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>160</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule" softwareId="24020490" softwareVersionNum="2024v5.1">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>RBC Investment Management</CategoryTxt>
        <Amt>1631</Amt>
        <NetInvestmentIncomeAmt>1631</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="24020490" softwareVersionNum="2024v5.1">
      <TaxesDetail>
        <CategoryTxt>Excise tax paid</CategoryTxt>
        <Amt>86</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>