<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2021v4.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2022-12-13T17:08:52-08:00</ReturnTs>
    <TaxPeriodEndDt>2022-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>263000418</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ABEST TAX SERVICES INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1621A S MAIN ST</AddressLine1Txt>
        <CityNm>MILPITAS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95035</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>270934538</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FENG HUANG FAMILY FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FENG</BusinessNameControlTxt>
      <PhoneNum>4085799289</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1142 HYDE AVE</AddressLine1Txt>
        <CityNm>SAN JOSE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95129</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>WEI HUANG</PersonNm>
      <PersonTitleTxt>Secretary</PersonTitleTxt>
      <SignatureDt>2022-12-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>WEI</PersonFirstNm>
        <PersonLastNm>HUANG</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>SHUANG MAO</PreparerPersonNm>
      <PTIN>P00660082</PTIN>
      <PhoneNum>4083929977</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2021</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="9">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="21013475" softwareVersionNum="2021v4.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>1364606</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>13457</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>13457</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>13457</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>77740</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>646391</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>77740</CapGainNetIncmNetInvstIncmAmt>
        <NetSTCapitalGainAdjNetIncmAmt>77740</NetSTCapitalGainAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>91197</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>91197</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>91197</TotalAdjNetIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>66667</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>66667</CompOfcrDirTrstDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">2370</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesChrtblPrpsAmt>2370</AccountingFeesChrtblPrpsAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">12716</TaxesRevAndExpnssAmt>
        <TaxesDsbrsChrtblAmt>12716</TaxesDsbrsChrtblAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="DepreciationSchedule">1908</DeprecAndDpltnRevAndExpnssAmt>
        <TravConfMeetingRevAndExpnssAmt>25597</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingDsbrsChrtblAmt>25597</TravConfMeetingDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">24919</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>24919</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>134177</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>132269</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>3480</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>3480</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>137657</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>135749</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-46460</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>91197</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>91197</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>120778</CashBOYAmt>
        <CashEOYAmt>242667</CashEOYAmt>
        <CashEOYFMVAmt>242667</CashEOYFMVAmt>
        <InvstLandCostOrOtherBasisAmt>129844</InvstLandCostOrOtherBasisAmt>
        <LandBldgInvestmentsBOYAmt>129844</LandBldgInvestmentsBOYAmt>
        <LandBldgInvestmentsEOYAmt referenceDocumentId="InvestmentsLandSchedule2">129844</LandBldgInvestmentsEOYAmt>
        <LandBldgInvestmentsEOYFMVAmt>129844</LandBldgInvestmentsEOYFMVAmt>
        <OtherInvestmentsBOYAmt>1122437</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="InvestmentsOtherSchedule2">953225</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>991045</OtherInvestmentsEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>9094</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>6128</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>2019</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="LandEtcSchedule2">2966</LandEOYAmt>
        <LandEOYFMVAmt>1050</LandEOYFMVAmt>
        <TotalAssetsBOYAmt>1375078</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>1328702</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>1364606</TotalAssetsEOYFMVAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="OtherLiabilitiesSchedule">84</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesEOYAmt>84</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>1375078</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>1328618</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>1375078</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>1328618</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>1375078</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>1328702</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>1375078</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-46460</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>1328618</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>1328618</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Wells Fargo W63631469</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2021-12-01</AcquiredDt>
          <SoldDt>2021-12-01</SoldDt>
          <GrossSalesPriceAmt>512613</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>464528</CostOrOtherBasisAmt>
          <GainOrLossAmt>48085</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>48085</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CCF Smith Place Investors LLC</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2021-12-01</AcquiredDt>
          <SoldDt>2021-12-01</SoldDt>
          <GrossSalesPriceAmt>66406</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>35548</CostOrOtherBasisAmt>
          <GainOrLossAmt>30858</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>30858</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Margate FL JV 2020 LC</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2021-12-01</AcquiredDt>
          <SoldDt>2021-12-01</SoldDt>
          <GrossSalesPriceAmt>67372</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>68575</CostOrOtherBasisAmt>
          <GainOrLossAmt>-1203</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-1203</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>77740</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>77740</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>1268</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>1268</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>1268</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>5423</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>5423</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>4155</OverpaymentAmt>
        <AppliedToESTaxAmt>4155</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>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>WEI HUANG</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>4085799289</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1142 HYDE AVE</AddressLine1Txt>
          <CityNm>SAN JOSE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95129</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>WEI HUANG</PersonNm>
          <USAddress>
            <AddressLine1Txt>1142 HYDE AVE</AddressLine1Txt>
            <CityNm>SAN JOSE</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95129</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>26667</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>CHAO FENG</PersonNm>
          <USAddress>
            <AddressLine1Txt>1142 HYDE AVE</AddressLine1Txt>
            <CityNm>SAN JOSE</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95129</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>40000</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>787512</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>632836</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>1420348</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>1420348</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>21305</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>1399043</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>69952</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>69952</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>1268</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>1268</TotalTaxAmt>
        <DistributableBeforeAdjAmt>68684</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>68684</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>68684</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>135749</ExpensesAndContributionsAmt>
        <CharitableAssetsAcquisPaidAmt>2855</CharitableAssetsAcquisPaidAmt>
        <QualifyingDistributionsAmt>138604</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>68684</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>39302</UndistributedIncomePYAmt>
        <QualifyingDistributionsAmt>138604</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>39302</AppliedToYear1Amt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>68684</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>30618</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>30618</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>30618</ExcessDistriCyovToNextYrAmt>
        <ExcessFromCurrentYearAmt>30618</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>WEI HUANG</ContributingManagerNm>
        <ContributingManagerNm>CHAO FENG</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>River of Life Christian Church ROLC</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1177 Laurelwood Road</AddressLine1Txt>
            <CityNm>Santa Clara</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95054</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Donation</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>To fulfill the vision and mission from God to build a glorious church in the 21st century.</GrantOrContributionPurposeTxt>
          <Amt>2180</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>OMF</RecipientPersonNm>
          <RecipientForeignAddress>
            <AddressLine1Txt>2 Cluny Road</AddressLine1Txt>
            <CityNm>Singapore</CityNm>
            <CountryCd>SN</CountryCd>
            <ForeignPostalCd>259570</ForeignPostalCd>
          </RecipientForeignAddress>
          <RecipientRelationshipTxt>Donation</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>To bring the gospel to all the peoples of East Asia. Our work is as diverse as the places and people we work in and amongst.</GrantOrContributionPurposeTxt>
          <Amt>1100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Palo Alto Medical</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>795 El Camino Real</AddressLine1Txt>
            <CityNm>Palo Alto</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94301</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Donation</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>To lead the transformation of health care to achieve the highest levels of quality, access and affordability.</GrantOrContributionPurposeTxt>
          <Amt>100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Double Portion Media</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1177 Laurelwood Road</AddressLine1Txt>
            <CityNm>Santa Clara</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95054</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Donation</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>For producing quality radio, TV, and other multimedia programs that strive to bring positive influence to the global Chinese community.</GrantOrContributionPurposeTxt>
          <Amt>100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>3480</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>13457</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>77740</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>91197</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>91197</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="21013475" softwareVersionNum="2021v4.1">
      <AccountingFeesDetail>
        <CategoryTxt>Accounting Fees</CategoryTxt>
        <Amt>2370</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2370</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="DepreciationSchedule" softwareId="21013475" softwareVersionNum="2021v4.1">
      <DepreciationPropertyGrp>
        <PropertyDesc>IPHONE</PropertyDesc>
        <AcquiredDt>2018-10-24</AcquiredDt>
        <CostOrOtherBasisAmt>525</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>486</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.0741</Rt>
        <CurrentYearExpenseAmt>39</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IPHONE</PropertyDesc>
        <AcquiredDt>2018-12-11</AcquiredDt>
        <CostOrOtherBasisAmt>540</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>500</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.0741</Rt>
        <CurrentYearExpenseAmt>40</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DELL</PropertyDesc>
        <AcquiredDt>2019-05-28</AcquiredDt>
        <CostOrOtherBasisAmt>156</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>144</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.0741</Rt>
        <CurrentYearExpenseAmt>12</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DESK</PropertyDesc>
        <AcquiredDt>2018-12-11</AcquiredDt>
        <CostOrOtherBasisAmt>327</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>184</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.1249</Rt>
        <CurrentYearExpenseAmt>41</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER</PropertyDesc>
        <AcquiredDt>2020-02-10</AcquiredDt>
        <CostOrOtherBasisAmt>2287</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1779</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.1481</Rt>
        <CurrentYearExpenseAmt>339</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MACAIR</PropertyDesc>
        <AcquiredDt>2020-09-28</AcquiredDt>
        <CostOrOtherBasisAmt>987</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>329</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.4445</Rt>
        <CurrentYearExpenseAmt>439</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IPHONE</PropertyDesc>
        <AcquiredDt>2021-01-08</AcquiredDt>
        <CostOrOtherBasisAmt>436</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>145</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.4445</Rt>
        <CurrentYearExpenseAmt>194</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2021-06-03</AcquiredDt>
        <CostOrOtherBasisAmt>202</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>40</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.3200</Rt>
        <CurrentYearExpenseAmt>65</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2021-07-12</AcquiredDt>
        <CostOrOtherBasisAmt>208</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>42</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.3200</Rt>
        <CurrentYearExpenseAmt>67</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MONITOR</PropertyDesc>
        <AcquiredDt>2021-11-15</AcquiredDt>
        <CostOrOtherBasisAmt>1505</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.2000</Rt>
        <CurrentYearExpenseAmt>301</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IPHONE</PropertyDesc>
        <AcquiredDt>2022-03-14</AcquiredDt>
        <CostOrOtherBasisAmt>753</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.3333</Rt>
        <CurrentYearExpenseAmt>251</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2022-04-15</AcquiredDt>
        <CostOrOtherBasisAmt>149</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.2000</Rt>
        <CurrentYearExpenseAmt>30</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2022-04-29</AcquiredDt>
        <CostOrOtherBasisAmt>448</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.2000</Rt>
        <CurrentYearExpenseAmt>90</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <InvestmentsLandSchedule2 documentId="InvestmentsLandSchedule2" softwareId="21013475" softwareVersionNum="2021v4.1">
      <InvestmentLandGrp>
        <CategoryOrItemTxt>Land</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>129844</CostOrOtherBasisAmt>
        <BookValueAmt>129844</BookValueAmt>
        <EOYFMVAmt>129844</EOYFMVAmt>
      </InvestmentLandGrp>
    </InvestmentsLandSchedule2>
    <InvestmentsOtherSchedule2 documentId="InvestmentsOtherSchedule2" softwareId="21013475" softwareVersionNum="2021v4.1">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>1SSP Investor LLC</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>50000</BookValueAmt>
        <EOYFMVAmt>50000</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <LandEtcSchedule2 documentId="LandEtcSchedule2" softwareId="21013475" softwareVersionNum="2021v4.1">
      <LandEtcGrp>
        <CategoryOrItemTxt>Furniture and Fixtures</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>327</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>225</AccumulatedDepreciationAmt>
        <BookValueAmt>102</BookValueAmt>
        <EOYFMVAmt>50</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Machinery and Equipment</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>8767</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>5903</AccumulatedDepreciationAmt>
        <BookValueAmt>2864</BookValueAmt>
        <EOYFMVAmt>1000</EOYFMVAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="21013475" softwareVersionNum="2021v4.1">
      <OtherExpensesScheduleGrp>
        <Desc>Auto Expenses</Desc>
        <RevenueAndExpensesPerBooksAmt>158</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>158</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Bank Service Charges</Desc>
        <RevenueAndExpensesPerBooksAmt>173</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>173</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Books, Subscriptions, Reference</Desc>
        <RevenueAndExpensesPerBooksAmt>93</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>93</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Dues and Subscription</Desc>
        <RevenueAndExpensesPerBooksAmt>1398</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1398</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Filing Fee</Desc>
        <RevenueAndExpensesPerBooksAmt>75</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>75</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Gift Expenses</Desc>
        <RevenueAndExpensesPerBooksAmt>52</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>52</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Investment Loss from K-1s</Desc>
        <RevenueAndExpensesPerBooksAmt>16165</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>16165</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Meals and Entertainments</Desc>
        <RevenueAndExpensesPerBooksAmt>2056</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>2056</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Office Expenses</Desc>
        <RevenueAndExpensesPerBooksAmt>2437</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>2437</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Office Supply</Desc>
        <RevenueAndExpensesPerBooksAmt>786</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>786</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Parking &amp; Toll Expense</Desc>
        <RevenueAndExpensesPerBooksAmt>60</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>60</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Postage Expenses</Desc>
        <RevenueAndExpensesPerBooksAmt>44</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>44</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Repair and Maintenance expense</Desc>
        <RevenueAndExpensesPerBooksAmt>521</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>521</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Telephone Expense</Desc>
        <RevenueAndExpensesPerBooksAmt>317</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>317</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Utility Expenses</Desc>
        <RevenueAndExpensesPerBooksAmt>584</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>584</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherLiabilitiesSchedule documentId="OtherLiabilitiesSchedule" softwareId="21013475" softwareVersionNum="2021v4.1">
      <OtherLiabilitiesDetail>
        <Desc>Payroll Liabilities</Desc>
        <EOYBookValueAmt>84</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="21013475" softwareVersionNum="2021v4.1">
      <TaxesDetail>
        <CategoryTxt>Income Tax</CategoryTxt>
        <Amt>4000</Amt>
        <DisbursementsCharitablePrpsAmt>4000</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>Payroll Tax Expenses</CategoryTxt>
        <Amt>5674</Amt>
        <DisbursementsCharitablePrpsAmt>5674</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>Property Tax</CategoryTxt>
        <Amt>3042</Amt>
        <DisbursementsCharitablePrpsAmt>3042</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
