﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2013v3.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2014-08-21T16:02:32-07:00</ReturnTs>
    <TaxPeriodEndDt>2014-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1>ABEST TAX SERVICES INC</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>1621A S MAIN ST</AddressLine1>
        <City>MILPITAS</City>
        <State>CA</State>
        <ZIPCode>95035</ZIPCode>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>452882056</EIN>
      <BusinessName>
        <BusinessNameLine1>CHANG &amp; TSENG FAMILY FOUNDATION</BusinessNameLine1>
      </BusinessName>
      <BusinessNameControlTxt>CHAN</BusinessNameControlTxt>
      <PhoneNum>4082605899</PhoneNum>
      <USAddress>
        <AddressLine1>10438 VISTA DRIVE</AddressLine1>
        <City>CUPERTINO</City>
        <State>CA</State>
        <ZIPCode>95014</ZIPCode>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SHIH CHANG CHANG</PersonNm>
      <PersonTitleTxt>President &amp; CEO</PersonTitleTxt>
      <SignatureDt>2014-08-21</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>SHUANG MAO</PreparerPersonNm>
      <PTIN>P00660082</PTIN>
      <PhoneNum>4083929977</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2013</TaxYr>
    <BuildTS>2015-12-30 17:16:21Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="9">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="13000170" softwareVersion="2013v3.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>989956</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>420004</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>4211</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>4211</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>4211</InterestOnSavingsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>95232</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>429320</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>95232</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>519447</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>99443</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>4211</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">900</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesChrtblPrpsAmt>900</AccountingFeesChrtblPrpsAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">5816</TaxesRevAndExpnssAmt>
        <TaxesDsbrsChrtblAmt>5816</TaxesDsbrsChrtblAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="DepreciationSchedule">27743</DeprecAndDpltnRevAndExpnssAmt>
        <TravConfMeetingRevAndExpnssAmt>54196</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingDsbrsChrtblAmt>54196</TravConfMeetingDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">23470</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>23470</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>112125</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>84382</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>112125</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>84382</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>407322</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>99443</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>4211</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>290434</CashBOYAmt>
        <CashEOYAmt>243031</CashEOYAmt>
        <CashEOYFMVAmt>243031</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>7886</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>441272</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>441272</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>165344</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="InvestmentsCorpStockSchedule">126261</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>195153</CorporateStockEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>183719</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>38224</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>83240</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="LandEtcSchedule2">145495</LandEOYAmt>
        <LandEOYFMVAmt>110500</LandEOYFMVAmt>
        <TotalAssetsBOYAmt>546904</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>956059</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>989956</TotalAssetsEOYFMVAmt>
        <AccountsPayableBOYAmt>3959</AccountsPayableBOYAmt>
        <AccountsPayableEOYAmt>5792</AccountsPayableEOYAmt>
        <TotalLiabilitiesBOYAmt>3959</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>5792</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
        <RetainedEarningBOYAmt>542945</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>950267</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>542945</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>950267</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>546904</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>956059</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>542945</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>407322</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>950267</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>950267</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapitalGainNetIncomeAmt>95232</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>1989</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>1989</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>1989</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>3352</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>3352</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>1363</OverpaymentAmt>
        <AppliedToESTaxAmt>1363</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <Form990TFiledInd>false</Form990TFiledInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>CA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd referenceDocumentId="SubstantialContributorsSchedul">true</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1>SHIH CHANG CHANG</BusinessNameLine1>
        </PersonsWithBooksName>
        <PhoneNum>4082605899</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1>10438 VISTA DRIVE</AddressLine1>
          <City>CUPERTINO</City>
          <State>CA</State>
          <ZIPCode>95014</ZIPCode>
        </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>
        <UndistrIncmSect4942a2NotAppInd>false</UndistrIncmSect4942a2NotAppInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <ExcessBusinessHoldingsInd>false</ExcessBusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <TransactionsFailToQlfyAsExcInd>false</TransactionsFailToQlfyAsExcInd>
        <MaintainedExpenditureRspnsInd>false</MaintainedExpenditureRspnsInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <ProceedsOrNetIncomeInd>false</ProceedsOrNetIncomeInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SHIH CHANG CHANG</PersonNm>
          <USAddress>
            <AddressLine1>10438 VISTA DRIVE</AddressLine1>
            <City>CUPERTINO</City>
            <State>CA</State>
            <ZIPCode>95014</ZIPCode>
          </USAddress>
          <TitleTxt>President &amp; CEO</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>YUAN NING TSENG</PersonNm>
          <USAddress>
            <AddressLine1>10438 VISTA DRIVE</AddressLine1>
            <City>CUPERTINO</City>
            <State>CA</State>
            <ZIPCode>95014</ZIPCode>
          </USAddress>
          <TitleTxt>Secretary &amp; CFO</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>230537</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>583381</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>813918</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>813918</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>12209</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>801709</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>40085</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>40085</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>1989</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>1989</TotalTaxAmt>
        <DistributableBeforeAdjAmt>38096</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>38096</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>38096</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>84382</ExpensesAndContributionsAmt>
        <CharitableAssetsAcquisPaidAmt>89997</CharitableAssetsAcquisPaidAmt>
        <QualifyingDistributionsAmt>174379</QualifyingDistributionsAmt>
        <AdjustedQualifyingDistriAmt>174379</AdjustedQualifyingDistriAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>38096</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr2Amt>20292</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>115318</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>135610</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>174379</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>38096</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>136283</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>271893</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>271893</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear2Amt>20292</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>115318</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>136283</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>SHIH CHANG CHANG</ContributingManagerNm>
        <ContributingManagerNm>YUAN NING TSENG</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>1</ExclusionCd>
          <ExclusionAmt>4211</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>95232</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>4211</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>95232</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>99443</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>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="13000170" softwareVersion="2013v3.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>SHIH CHANG CHANG YUAN NING TSENG</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1>10438 VISTA DRIVE</AddressLine1>
          <City>CUPERTINO</City>
          <State>CA</State>
          <ZIPCode>95014</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>125000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorPersonNm>SHIH CHANG CHANG</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1>10438 VISTA DRIVE</AddressLine1>
          <City>CUPERTINO</City>
          <State>CA</State>
          <ZIPCode>95014</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>359397</TotalContributionsAmt>
        <NoncashContributionInd>X</NoncashContributionInd>
      </ContributorInformationGrp>
      <NonCashPropertyContributionGrp>
        <ContributorNum>2</ContributorNum>
        <NoncashPropertyDesc>721 SH APPLE STOCK TRADED ON NASDAQ</NoncashPropertyDesc>
        <FairMarketValueAmt>359397</FairMarketValueAmt>
        <ReceivedDt>2013-08-14</ReceivedDt>
      </NonCashPropertyContributionGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="13000170" softwareVersion="2013v3.1">
      <AccountingFeesDetail>
        <CategoryTxt>Accounting Fees</CategoryTxt>
        <Amt>900</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>900</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="DepreciationSchedule" softwareId="13000170" softwareVersion="2013v3.1">
      <DepreciationPropertyGrp>
        <PropertyDesc>APPLE COMPUTER</PropertyDesc>
        <AcquiredDt>2012-06-21</AcquiredDt>
        <CostOrOtherBasisAmt>2386</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>537</PriorYearDepreciationAmt>
        <ComputationMethodTxt>54</ComputationMethodTxt>
        <Rt>0.2581</Rt>
        <CurrentYearExpenseAmt>477</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2012-06-08</AcquiredDt>
        <CostOrOtherBasisAmt>224</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>51</PriorYearDepreciationAmt>
        <ComputationMethodTxt>54</ComputationMethodTxt>
        <Rt>0.2581</Rt>
        <CurrentYearExpenseAmt>45</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2012-06-08</AcquiredDt>
        <CostOrOtherBasisAmt>250</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>56</PriorYearDepreciationAmt>
        <ComputationMethodTxt>54</ComputationMethodTxt>
        <Rt>0.2581</Rt>
        <CurrentYearExpenseAmt>50</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENT</PropertyDesc>
        <AcquiredDt>2012-04-25</AcquiredDt>
        <CostOrOtherBasisAmt>6000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1350</PriorYearDepreciationAmt>
        <ComputationMethodTxt>54</ComputationMethodTxt>
        <Rt>0.2581</Rt>
        <CurrentYearExpenseAmt>1200</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PRINTER</PropertyDesc>
        <AcquiredDt>2012-09-01</AcquiredDt>
        <CostOrOtherBasisAmt>400</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>40</PriorYearDepreciationAmt>
        <ComputationMethodTxt>54</ComputationMethodTxt>
        <Rt>0.2000</Rt>
        <CurrentYearExpenseAmt>80</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PORSCHE</PropertyDesc>
        <AcquiredDt>2012-11-18</AcquiredDt>
        <CostOrOtherBasisAmt>72229</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>7223</PriorYearDepreciationAmt>
        <ComputationMethodTxt>56</ComputationMethodTxt>
        <Rt>0.2000</Rt>
        <CurrentYearExpenseAmt>14446</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2012-12-25</AcquiredDt>
        <CostOrOtherBasisAmt>3356</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>336</PriorYearDepreciationAmt>
        <ComputationMethodTxt>54</ComputationMethodTxt>
        <Rt>0.2000</Rt>
        <CurrentYearExpenseAmt>671</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2012-12-28</AcquiredDt>
        <CostOrOtherBasisAmt>1432</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>143</PriorYearDepreciationAmt>
        <ComputationMethodTxt>54</ComputationMethodTxt>
        <Rt>0.2000</Rt>
        <CurrentYearExpenseAmt>286</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2012-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>1847</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>185</PriorYearDepreciationAmt>
        <ComputationMethodTxt>54</ComputationMethodTxt>
        <Rt>0.2000</Rt>
        <CurrentYearExpenseAmt>369</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2013-01-18</AcquiredDt>
        <CostOrOtherBasisAmt>594</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>59</PriorYearDepreciationAmt>
        <ComputationMethodTxt>54</ComputationMethodTxt>
        <Rt>0.2000</Rt>
        <CurrentYearExpenseAmt>119</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2013-02-05</AcquiredDt>
        <CostOrOtherBasisAmt>1387</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>139</PriorYearDepreciationAmt>
        <ComputationMethodTxt>54</ComputationMethodTxt>
        <Rt>0.2000</Rt>
        <CurrentYearExpenseAmt>277</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2013-02-06</AcquiredDt>
        <CostOrOtherBasisAmt>3235</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>324</PriorYearDepreciationAmt>
        <ComputationMethodTxt>54</ComputationMethodTxt>
        <Rt>0.2000</Rt>
        <CurrentYearExpenseAmt>647</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2013-02-24</AcquiredDt>
        <CostOrOtherBasisAmt>381</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>38</PriorYearDepreciationAmt>
        <ComputationMethodTxt>54</ComputationMethodTxt>
        <Rt>0.2000</Rt>
        <CurrentYearExpenseAmt>76</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>911 TURBO PORCHE</PropertyDesc>
        <AcquiredDt>2013-09-28</AcquiredDt>
        <CostOrOtherBasisAmt>89997</CostOrOtherBasisAmt>
        <ComputationMethodTxt>56</ComputationMethodTxt>
        <Rt>0.1000</Rt>
        <CurrentYearExpenseAmt>9000</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <InvestmentsCorpStockSchedule documentId="InvestmentsCorpStockSchedule" softwareId="13000170" softwareVersion="2013v3.1">
      <InvestmentsCorporateStockGrp>
        <StockNm>SCOTTRADE ACC#6800-0851</StockNm>
        <EOYBookValueAmt>126261</EOYBookValueAmt>
        <EOYFMVAmt>195153</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <LandEtcSchedule2 documentId="LandEtcSchedule2" softwareId="13000170" softwareVersion="2013v3.1">
      <LandEtcGrp>
        <CategoryOrItemTxt>Auto./Transportation Equip.</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>162227</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>30669</AccumulatedDepreciationAmt>
        <BookValueAmt>131558</BookValueAmt>
        <EOYFMVAmt>100000</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Machinery and Equipment</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>15492</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>5005</AccumulatedDepreciationAmt>
        <BookValueAmt>10487</BookValueAmt>
        <EOYFMVAmt>8000</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Improvements</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2550</AccumulatedDepreciationAmt>
        <BookValueAmt>3450</BookValueAmt>
        <EOYFMVAmt>2500</EOYFMVAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="13000170" softwareVersion="2013v3.1">
      <OtherExpensesScheduleGrp>
        <Desc>Auto Expenses</Desc>
        <RevenueAndExpensesPerBooksAmt>4945</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>4945</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Bank Services Charge</Desc>
        <RevenueAndExpensesPerBooksAmt>59</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>59</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Continuing Education</Desc>
        <RevenueAndExpensesPerBooksAmt>757</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>757</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Dues and Subscriptions</Desc>
        <RevenueAndExpensesPerBooksAmt>900</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>900</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Filing Fees</Desc>
        <RevenueAndExpensesPerBooksAmt>85</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>85</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Insurance Expense</Desc>
        <RevenueAndExpensesPerBooksAmt>1569</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1569</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Meals and Entertainments</Desc>
        <RevenueAndExpensesPerBooksAmt>6841</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>6841</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Repair and Maintenance</Desc>
        <RevenueAndExpensesPerBooksAmt>661</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>661</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Supplies Expense</Desc>
        <RevenueAndExpensesPerBooksAmt>6176</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>6176</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Telephone Expense</Desc>
        <RevenueAndExpensesPerBooksAmt>1129</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1129</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Utilities</Desc>
        <RevenueAndExpensesPerBooksAmt>348</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>348</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <SubstantialContributorsSch documentId="SubstantialContributorsSchedul" softwareId="13000170" softwareVersion="2013v3.1">
      <SubstantialContributorDetail>
        <PersonNm>SHIH CHANG CHANG YUAN NING TSENG</PersonNm>
        <USAddress>
          <AddressLine1>10438 VISTA DRIVE</AddressLine1>
          <City>CUPERTINO</City>
          <State>CA</State>
          <ZIPCode>95014</ZIPCode>
        </USAddress>
      </SubstantialContributorDetail>
    </SubstantialContributorsSch>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="13000170" softwareVersion="2013v3.1">
      <TaxesDetail>
        <CategoryTxt>Income Tax</CategoryTxt>
        <Amt>5816</Amt>
        <DisbursementsCharitablePrpsAmt>5816</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>