﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-09-16T14:38:44-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MINTSEN CHEN CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6540 LUSK BLVD C220</AddressLine1Txt>
        <CityNm>SAN DIEGO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92121</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>872737376</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LAYGEND FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LAYG</BusinessNameControlTxt>
      <PhoneNum>8582311448</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 676328</AddressLine1Txt>
        <CityNm>RANCHO SANTA FE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92067</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JENG-GUANG LAY</PersonNm>
      <PersonTitleTxt>President &amp; CEO</PersonTitleTxt>
      <SignatureDt>2024-09-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Mintsen Chen</PreparerPersonNm>
      <PTIN>P00227647</PTIN>
      <PhoneNum>8584013066</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="23017517" softwareVersionNum="2023v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>0</FMVAssetsEOYAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>5000</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>303963</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>303963</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>303963</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>365267</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>365267</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>365267</DividendsAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>674230</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>669230</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>669230</TotalAdjNetIncmAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="LegalFeesSchedule">25988</LegalFeesRevAndExpnssAmt>
        <LegalFeesDsbrsChrtblAmt>25988</LegalFeesDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">5700</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesChrtblPrpsAmt>5700</AccountingFeesChrtblPrpsAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">9000</TaxesRevAndExpnssAmt>
        <TaxesDsbrsChrtblAmt>9000</TaxesDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">25</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>25</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>40713</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>40713</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>7500000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>7500000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>7540713</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>7540713</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-6866483</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>669230</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>669230</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>9000</CashBOYAmt>
        <CashEOYAmt>3582</CashEOYAmt>
        <SavAndTempCashInvstBOYAmt>9125460</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>2243438</SavAndTempCashInvstEOYAmt>
        <OtherInvestmentsBOYAmt>162132320</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt>126391983</OtherInvestmentsEOYAmt>
        <OtherAssetsBOYAmt referenceDocumentId="OtherAssetsSchedule">7771</OtherAssetsBOYAmt>
        <TotalAssetsBOYAmt>171274551</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>128639003</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>0</TotalAssetsEOYFMVAmt>
        <AccountsPayableBOYAmt>27498</AccountsPayableBOYAmt>
        <AccountsPayableEOYAmt>570</AccountsPayableEOYAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="OtherLiabilitiesSchedule">1800</OtherLiabilitiesBOYAmt>
        <TotalLiabilitiesBOYAmt>29298</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>570</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>171245253</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>128638433</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>171245253</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>128638433</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>171274551</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>128639003</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>171245253</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-6866483</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>164378770</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="OtherDecreasesSchedule">35740337</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>128638433</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>9302</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>9302</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>9302</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>12061</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>12061</TotalPaymentsAndCreditsAmt>
        <Form2220AttachedInd referenceDocumentId="IRS2220">X</Form2220AttachedInd>
        <OverpaymentAmt>2759</OverpaymentAmt>
        <AppliedToESTaxAmt>2759</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>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>CA</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>MINTSEN CHEN</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>8584013066</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>PO BOX 7262</AddressLine1Txt>
          <CityNm>RANCHO SANTA FE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92067</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>JENG-GUANG LAY</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 676328</AddressLine1Txt>
            <CityNm>RANCHO SANTA FE</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92067</ZIPCd>
          </USAddress>
          <TitleTxt>President &amp; CEO</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>NAN JIANG</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 9923</AddressLine1Txt>
            <CityNm>RANCHO SANTA FE</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92067</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MINTSEN CHEN</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 7262</AddressLine1Txt>
            <CityNm>RANCHO SANTA FE</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92067</ZIPCd>
          </USAddress>
          <TitleTxt>Treasurer</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>In 2022, Laygend Foundation established an endowment fund with UC San Diego Bioengineering Department in supporting and empowering UC San Diego bioengineering department to build on its well-recognized strengths in teaching, research and biotechnology workforce development in the future years and in honoring Shu Chien, a UC San Diego emeritus professor of bioengineering and medicine who is a renowned bioengineering researcher, educator and mentor. The first grant of $2.5 million was gifted in 2022.</Description1Txt>
        <Expenses1Amt>0</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>134098529</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>4784188</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>138882717</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>138882717</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>2083241</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>136799476</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>6839974</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>6839974</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>9302</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>9302</TotalTaxAmt>
        <DistributableBeforeAdjAmt>6830672</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>6830672</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>6830672</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>7540713</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>7540713</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>6830672</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>6792954</UndistributedIncomePYAmt>
        <QualifyingDistributionsAmt>7540713</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>6792954</AppliedToYear1Amt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>747759</AppliedToCurrentYearAmt>
        <UndistributedIncomeCYAmt>6082913</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Regents of University of California</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>9500 Gilman Drive 0940</AddressLine1Txt>
            <CityNm>La Jolla</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92093</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Non-related</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Postsecondary Education:The endowment will build on the UCSD's Department of Bioengineering excellence by providing transformative annual recurring support for research and education. Collectively, this funding will be critical for the department's efforts to bridge gaps between bioengineering research and clinical impacts that directly improve human health.</GrantOrContributionPurposeTxt>
          <Amt>2500000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Havard Brigham and Woman Hospital</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>75 Francis St</AddressLine1Txt>
            <CityNm>Boston</CityNm>
            <StateAbbreviationCd>MA</StateAbbreviationCd>
            <ZIPCd>02115</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Non-related</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>EOF</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Laygend Foundation established Gene Lay Institute of Immunology and Inflammation in May 2023 and pledged an endowment fund in supporting and empowering multi-institution team and collective efforts of Brigham &amp; Woman Hospital, Massachusetts General Hospital and Harvard Medical School for research activities in the areas of immunology and Inflammation and translate research discovery into therapies and bring solutions to patients and families. The primary areas of research will include basic understanding of immune-mediated diseases, aging, and cancer and translation of this knowledge to the development of new immunotherapies and build new knowledge to promote basic understanding for preventing and treating immune-mediated diseases. In addition, the Gene Lay Institute will provide substantial training opportunities for students and fellows to support immunology innovators of the future.</GrantOrContributionPurposeTxt>
          <Amt>5000000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>7500000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>303963</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>365267</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>669230</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>669230</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="23017517" softwareVersionNum="2023v5.1">
      <AccountingFeesDetail>
        <CategoryTxt>Accounting Fees</CategoryTxt>
        <Amt>5700</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>5700</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <LegalFeesSchedule documentId="LegalFeesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <LegalFeesGrp>
        <CategoryTxt>Legal Fees</CategoryTxt>
        <LegalFeesAmt>25988</LegalFeesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>25988</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherExpensesScheduleGrp>
        <Desc>CA Government Filing Fee</Desc>
        <RevenueAndExpensesPerBooksAmt>25</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>25</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <TaxesDetail>
        <CategoryTxt>Federal Excise Tax</CategoryTxt>
        <Amt>9000</Amt>
        <DisbursementsCharitablePrpsAmt>9000</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>