<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-07-10T12:51:15-04:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>454299065</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PENNELL CPA PLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5005 CASCADE RD SE STE A</AddressLine1Txt>
        <CityNm>GRAND RAPIDS</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49546</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>383267368</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>RICHARD H BROWN FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>RICH</BusinessNameControlTxt>
      <PhoneNum>6168741732</PhoneNum>
      <USAddress>
        <AddressLine1Txt>6293 CANNON HIGHLANDS DRIVE NE</AddressLine1Txt>
        <CityNm>BELMONT</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49306</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RICHARD H BROWN</PersonNm>
      <PersonTitleTxt>PRES/TREAS</PersonTitleTxt>
      <PhoneNum>6168741732</PhoneNum>
      <SignatureDt>2023-06-28</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>RICHARD</PersonFirstNm>
        <PersonLastNm>BROWN</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RONALD J KALEY CPA</PreparerPersonNm>
      <PTIN>P00222160</PTIN>
      <PhoneNum>6162857050</PhoneNum>
      <PreparationDt>2023-06-28</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990PF documentId="RetDoc7">
      <FinalReturnInd>X</FinalReturnInd>
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>0</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>52822</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>52822</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>119295</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>232307</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>119295</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>172117</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>172117</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc1">5625</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>5625</AccountingFeesNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc5">1133</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>1133</TaxesNetInvstIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc4">7714</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>7714</OtherExpensesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>14472</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>14472</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>126050</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>126050</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>140522</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>14472</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>126050</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>31595</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>157645</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>-76368</SavAndTempCashInvstBOYAmt>
        <CorporateStockBOYAmt>1642811</CorporateStockBOYAmt>
        <TotalAssetsBOYAmt>1566443</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>0</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>0</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>1566443</RetainedEarningBOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>1566443</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>0</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>1566443</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>0</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>1566443</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>31595</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>1598038</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="RetDoc3">1598038</OtherDecreasesAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>FIDELITY BROKERAGE COVERED - 6709</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GrossSalesPriceAmt>27853</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>28461</CostOrOtherBasisAmt>
          <GainOrLossAmt>-608</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-608</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>FIDELITY BROKERAGE COVERED - 6709</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GrossSalesPriceAmt>180022</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>84551</CostOrOtherBasisAmt>
          <GainOrLossAmt>95471</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>95471</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>119295</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>2191</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>2191</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>2191</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>3679</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>3679</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>1488</OverpaymentAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
        <RefundAmt>1488</RefundAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd referenceDocumentId="RetDoc6">true</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>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>RICHARD H BROWN</IndividualWithBooksNm>
        <PhoneNum>6166179700</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>26841 WYNDHURST CT 101</AddressLine1Txt>
          <CityNm>BONITA SPRINGS</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>34134</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>
        <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>RICHARD H BROWN</PersonNm>
          <USAddress>
            <AddressLine1Txt>6293 CANNON HIGHLANDS DR NE</AddressLine1Txt>
            <CityNm>BELMONT</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49306</ZIPCd>
          </USAddress>
          <TitleTxt>PRES/TREAS</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>CHARLES C BROWN</PersonNm>
          <USAddress>
            <AddressLine1Txt>6293 CANNON HIGHLANDS DR NE</AddressLine1Txt>
            <CityNm>BELMONT</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49306</ZIPCd>
          </USAddress>
          <TitleTxt>SEC/DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>NANCY BROWN</PersonNm>
          <USAddress>
            <AddressLine1Txt>6293 CANNON HIGHLANDS DR NE</AddressLine1Txt>
            <CityNm>BELMONT</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49306</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>HILLARY KRAAK</PersonNm>
          <USAddress>
            <AddressLine1Txt>7136 LEONARD ST</AddressLine1Txt>
            <CityNm>COOPERSVILLE</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49404</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>1317250</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>92305</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>1409555</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>1409555</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>21143</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>1388412</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>69421</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>69421</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>2191</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>2191</TotalTaxAmt>
        <DistributableBeforeAdjAmt>67230</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>67230</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>67230</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>126050</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>126050</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>67230</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>78359</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>74606</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>92581</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>93321</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>98787</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>437654</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>126050</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>67230</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>58820</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>496474</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>78359</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>418115</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>74606</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>92581</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>93321</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>98787</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>58820</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>RICHARD H BROWN NANCY BROWN</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>RICHARD BROWN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>26841 WYNDHURST CT 101</AddressLine1Txt>
            <CityNm>BONITA SPRINGS</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34134</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>6166179700</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>N/A</FormAndInfoAndMaterialsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>KIDS FOOD BASKET</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1300 PLYMOUTH AVE NE</AddressLine1Txt>
            <CityNm>GRAND RAPIDS</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49505</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501 (C) (3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT GENERAL FUND</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>GOLF COAST POLICE ASSN</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>2100 N FLORDA MANGO RD</AddressLine1Txt>
            <CityNm>WEST PALM BEACH</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33409</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT GENERAL FUND</GrantOrContributionPurposeTxt>
          <Amt>50</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SPARTA CELTIC FESTIVAL</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>200 E DIVISION ST</AddressLine1Txt>
            <CityNm>SPARTA</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49345</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>509 (A) (2)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT GENERAL FUND</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CONDUCTIVE LEARNING CENTER</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>2428 BURTON ST SE</AddressLine1Txt>
            <CityNm>GRAND RAPIDS</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49546</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501 (C) (3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT GENERAL FUND</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>GOLF ASSOCIATION OF MICHIGAN FOUNDA</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>39255 COUNTRY CLUB DR</AddressLine1Txt>
            <AddressLine2Txt>SUITE B40</AddressLine2Txt>
            <CityNm>FARMINGTON HILLS</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>48331</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT YOUTH ON COURSE</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>UNITED WAY-LEE COUNTY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>7273 CONCOURDE DR</AddressLine1Txt>
            <CityNm>FORY MYERS</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33908</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501 (C) (3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT GENERAL FUND</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>MICHIGAN STATE UNIVERSITY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>300 SPARTAN WAY</AddressLine1Txt>
            <CityNm>EAST LANSING</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>48824</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501 (C) (3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT GENERAL FUND</GrantOrContributionPurposeTxt>
          <Amt>100000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>126050</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>52822</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>119295</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>172117</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>172117</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="RetDoc1">
      <AccountingFeesDetail>
        <CategoryTxt>TAX PREP FEES</CategoryTxt>
        <Amt>5625</Amt>
        <NetInvestmentIncomeAmt>5625</NetInvestmentIncomeAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsCorpStockSchedule documentId="RetDoc2">
      <InvestmentsCorporateStockGrp>
        <StockNm>GRAND WEALTH MGMT - ACT 6709</StockNm>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <LiquidationExplanationStmt documentId="RetDoc6">
      <ExplanationTxt>1. ASSETS TRANSFERRED TO DONOR ADVISED FUND WITH FIDELITY CHARITBLE TRUST 2. ASSETS TRANSFERRED TO DONOR ADVISED FUND CONSISTS OF CASH AND SECURITIES 3. ADDRESS: FIDELITY CHARITABLE TRUST 100 CROSBY PARKWAY MAIL ZONE KC1D-FCS COVINGTON, KY 41015-9325</ExplanationTxt>
    </LiquidationExplanationStmt>
    <OtherDecreasesSchedule documentId="RetDoc3">
      <OtherDecreasesDetail>
        <Desc>TRANSFER TO DAF</Desc>
        <Amt>1598038</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="RetDoc4">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INVESTMENT FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>7714</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>7714</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MISCELLANEOUS FEES</Desc>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="RetDoc5">
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAX</CategoryTxt>
        <Amt>1113</Amt>
        <NetInvestmentIncomeAmt>1113</NetInvestmentIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>LICENSING FEES</CategoryTxt>
        <Amt>20</Amt>
        <NetInvestmentIncomeAmt>20</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
