﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2022v5.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-14T15:08:37-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-07-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>204851730</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Entholpy EMC Inc</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>46520 Fremont Blvd</AddressLine1Txt>
        <AddressLine2Txt>Ste606</AddressLine2Txt>
        <CityNm>Fremont</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94538</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-08-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>872523588</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Qing Zhou and Rong Nie Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Qing Zhou</InCareOfNm>
      <BusinessNameControlTxt>QING</BusinessNameControlTxt>
      <PhoneNum>9495103864</PhoneNum>
      <USAddress>
        <AddressLine1Txt>38 Potomac</AddressLine1Txt>
        <CityNm>Irvine</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92620</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>QING ZHOU</PersonNm>
      <PersonTitleTxt>CEO</PersonTitleTxt>
      <PhoneNum>9495103864</PhoneNum>
      <SignatureDt>2024-11-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DANMING XU</PreparerPersonNm>
      <PTIN>P00728294</PTIN>
      <PhoneNum>4089962002</PhoneNum>
      <PreparationDt>2024-11-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="10">
    <IRS990PF documentId="IRS990PF-34-1" softwareId="22016286" softwareVersionNum="ta22mefv1.0">
      <AmendedReturnInd>X</AmendedReturnInd>
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>199156</FMVAssetsEOYAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>70000</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>1</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>1</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>1591</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>1591</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt referenceDocumentId="GainLossSaleOtherAssetsS-108-1">-1006</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>5649</GrossSalesPriceAmt>
        <GrossProfitRevAndExpnssAmt>0</GrossProfitRevAndExpnssAmt>
        <OtherIncomeRevAndExpnssAmt>0</OtherIncomeRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>70586</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>1592</TotalNetInvstIncmAmt>
        <LegalFeesRevAndExpnssAmt>0</LegalFeesRevAndExpnssAmt>
        <AccountingFeesRevAndExpnssAmt>0</AccountingFeesRevAndExpnssAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSch-156-1">1300</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesDsbrsChrtblAmt>1300</OtherProfFeesDsbrsChrtblAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule-190-1">16</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>16</TaxesNetInvstIncmAmt>
        <DeprecAndDpltnRevAndExpnssAmt>0</DeprecAndDpltnRevAndExpnssAmt>
        <TravConfMeetingRevAndExpnssAmt>6919</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingDsbrsChrtblAmt>6919</TravConfMeetingDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule-139-1">418</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>418</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>8653</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>16</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>8637</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>5074</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>5074</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>13727</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>16</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>13711</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>56859</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>1576</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>24472</CashBOYAmt>
        <CashEOYAmt>21389</CashEOYAmt>
        <CashEOYFMVAmt>21389</CashEOYFMVAmt>
        <RcvblFromOfficersEOYAmt>0</RcvblFromOfficersEOYAmt>
        <OtherNtsAndLoansRcvblEOYAmt>0</OtherNtsAndLoansRcvblEOYAmt>
        <USGovernmentObligationsBOYAmt>20000</USGovernmentObligationsBOYAmt>
        <USGovernmentObligationsEOYAmt referenceDocumentId="InvestmentsGovtObliga-128-50-1">30000</USGovernmentObligationsEOYAmt>
        <USGovtObligationsEOYFMVAmt>30000</USGovtObligationsEOYFMVAmt>
        <CorporateStockBOYAmt>50149</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="InvestmentsCorpStockSched-41-1">100734</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>97767</CorporateStockEOYFMVAmt>
        <CorporateBondsEOYAmt>0</CorporateBondsEOYAmt>
        <LandBldgInvestmentsEOYAmt>0</LandBldgInvestmentsEOYAmt>
        <OtherInvestmentsEOYAmt>0</OtherInvestmentsEOYAmt>
        <LandEOYAmt>0</LandEOYAmt>
        <OtherAssetsBOYAmt referenceDocumentId="OtherAssetsSchedule-135-1">50000</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="OtherAssetsSchedule-135-1">50000</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="OtherAssetsSchedule-135-1">50000</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>144621</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>202123</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>199156</TotalAssetsEOYFMVAmt>
        <AccountsPayableEOYAmt>643</AccountsPayableEOYAmt>
        <LoansFromOfficersEOYAmt>0</LoansFromOfficersEOYAmt>
        <MortgagesAndNotesPayableEOYAmt>0</MortgagesAndNotesPayableEOYAmt>
        <TotalLiabilitiesEOYAmt>643</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockEOYAmt>201480</CapitalStockEOYAmt>
        <RetainedEarningBOYAmt>144621</RetainedEarningBOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>144621</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>201480</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>144621</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>202123</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>144621</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>56859</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt>0</OtherIncreasesAmt>
        <SubtotalAmt>201480</SubtotalAmt>
        <OtherDecreasesAmt>0</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>201480</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapitalGainNetIncomeAmt>-1006</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>-1006</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>22</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>22</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>22</TaxBasedOnInvestmentIncomeAmt>
        <ExemptFrgnOrgTaxWthldAtSrceAmt>0</ExemptFrgnOrgTaxWthldAtSrceAmt>
        <TaxDueAmt>22</TaxDueAmt>
      </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>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>CA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd referenceDocumentId="SubstantialContributorsSc-44-1">true</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>Qing Zhou</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>9495103751</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>38 Potomac</AddressLine1Txt>
          <CityNm>Irvine</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92620</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>true</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <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>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>QING ZHOU</PersonNm>
          <USAddress>
            <AddressLine1Txt>38 Potomac</AddressLine1Txt>
            <CityNm>Irvine</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92620</ZIPCd>
          </USAddress>
          <TitleTxt>CEO</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.000</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>RONG NIE</PersonNm>
          <USAddress>
            <AddressLine1Txt>38 Potomac</AddressLine1Txt>
            <CityNm>Irvine</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92620</ZIPCd>
          </USAddress>
          <TitleTxt>CFO</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.000</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <AllOtherProgramRltdInvstTotAmt>0</AllOtherProgramRltdInvstTotAmt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>108664</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>25983</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>50000</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>184647</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>184647</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>2770</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>181877</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>9094</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>9094</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>22</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>22</TotalTaxAmt>
        <DistributableBeforeAdjAmt>9072</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>9072</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>9072</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>13711</ExpensesAndContributionsAmt>
        <SetAsideCashDistriTestAmt>0</SetAsideCashDistriTestAmt>
        <QualifyingDistributionsAmt>13711</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>9072</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr1Amt>1033</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>1033</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>13711</QualifyingDistributionsAmt>
        <AppliedToPriorYearsAmt>0</AppliedToPriorYearsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>9072</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>4639</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>5672</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>5672</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear1Amt>1033</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>4639</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <PrivateOperatingFoundationsGrp>
        <LessorAdjNetIncmMinInvstRetGrp>
          <CurrentYearAmt>0</CurrentYearAmt>
          <TotalAmt>0</TotalAmt>
        </LessorAdjNetIncmMinInvstRetGrp>
        <QualifyingDistributionsGrp>
          <TotalAmt>0</TotalAmt>
        </QualifyingDistributionsGrp>
        <TotalAssetsGrp>
          <TotalAmt>0</TotalAmt>
        </TotalAssetsGrp>
        <TotalAssetsSect4942j3BiGrp>
          <TotalAmt>0</TotalAmt>
        </TotalAssetsSect4942j3BiGrp>
        <TwoThirdsMinimumInvstRetGrp>
          <TotalAmt>0</TotalAmt>
        </TwoThirdsMinimumInvstRetGrp>
        <TotalSupportGrp>
          <TotalAmt>0</TotalAmt>
        </TotalSupportGrp>
        <PublicSupportType>
          <TotalAmt>0</TotalAmt>
        </PublicSupportType>
        <LargestSupportFromEOGrp>
          <TotalAmt>0</TotalAmt>
        </LargestSupportFromEOGrp>
        <GrossInvestmentIncomeGrp>
          <TotalAmt>0</TotalAmt>
        </GrossInvestmentIncomeGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>QING ZHOU</ContributingManagerNm>
        <ContributingManagerNm>RONG NIE</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Northwood High School PTSA</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>4515 Portola Pkwy</AddressLine1Txt>
            <CityNm>Irvine</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92620</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Educational</GrantOrContributionPurposeTxt>
          <Amt>225</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>The Blackbaud Giving Fund</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>65 Fairchild Street</AddressLine1Txt>
            <CityNm>Charleston</CityNm>
            <StateAbbreviationCd>SC</StateAbbreviationCd>
            <ZIPCd>29492</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Charitable</GrantOrContributionPurposeTxt>
          <Amt>100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Study Smart Youth Services</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1 Castle Bar</AddressLine1Txt>
            <CityNm>Irvine</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92618</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Charitable</GrantOrContributionPurposeTxt>
          <Amt>101</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Ronald McDonald House</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>383 S Batavia St</AddressLine1Txt>
            <CityNm>Orange</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92868</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Charitable</GrantOrContributionPurposeTxt>
          <Amt>186</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>IPSF Donation</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1 Post Ste 250</AddressLine1Txt>
            <CityNm>Irvine</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92618</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Charitable</GrantOrContributionPurposeTxt>
          <Amt>200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Taiyuan Children Welfare Institute</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientForeignAddress>
            <AddressLine1Txt>Shang Zhuang St 121 Wan Bo lin</AddressLine1Txt>
            <CityNm>Taiyuan</CityNm>
            <ProvinceOrStateNm>Shanxi</ProvinceOrStateNm>
            <CountryCd>CH</CountryCd>
            <ForeignPostalCd>030000</ForeignPostalCd>
          </RecipientForeignAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Charitable</GrantOrContributionPurposeTxt>
          <Amt>3000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Shanxi Agriculture University</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientForeignAddress>
            <AddressLine1Txt>No81 Longcheng Street Xiaodian</AddressLine1Txt>
            <CityNm>Taiyuan</CityNm>
            <ProvinceOrStateNm>Shanxi</ProvinceOrStateNm>
            <CountryCd>CH</CountryCd>
            <ForeignPostalCd>030031</ForeignPostalCd>
          </RecipientForeignAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Charitable</GrantOrContributionPurposeTxt>
          <Amt>1162</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Gofundme</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1135 Heatherstone Dr Ste 102</AddressLine1Txt>
            <CityNm>Fredericksburg</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>22407</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Charitable</GrantOrContributionPurposeTxt>
          <Amt>100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>5074</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>1</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>1591</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>-1006</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>586</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>586</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-66-1" softwareId="22016286" softwareVersionNum="ta22mefv1.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>QING ZHOU</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>38 Potomac</AddressLine1Txt>
          <CityNm>Irvine</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92620</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>35000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorPersonNm>RONG NIE</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>38 Potomac</AddressLine1Txt>
          <CityNm>Irvine</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92620</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>35000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <GainLossSaleOtherAssetsSch documentId="GainLossSaleOtherAssetsS-108-1" softwareId="22016286" softwareVersionNum="ta22mefv1.0">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>1000 Shares AMC</AssetDesc>
        <AcquiredDt>2023-07</AcquiredDt>
        <SoldDt>2023-07</SoldDt>
        <PurchaserNameGrp>
          <PersonNm>07312023</PersonNm>
        </PurchaserNameGrp>
        <GrossSalesPriceAmt>4565</GrossSalesPriceAmt>
        <BasisAmt>5575</BasisAmt>
        <TotalNetAmt>-1010</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>20 Shares Twitter</AssetDesc>
        <AcquiredDt>2022-10</AcquiredDt>
        <SoldDt>2022-10</SoldDt>
        <PurchaserNameGrp>
          <PersonNm>10312022</PersonNm>
        </PurchaserNameGrp>
        <GrossSalesPriceAmt>1084</GrossSalesPriceAmt>
        <BasisAmt>1080</BasisAmt>
        <TotalNetAmt>4</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <InvestmentsCorpStockSchedule documentId="InvestmentsCorpStockSched-41-1" softwareId="22016286" softwareVersionNum="ta22mefv1.0">
      <InvestmentsCorporateStockGrp>
        <StockNm>Vanguard AcctXXXX4477</StockNm>
        <EOYBookValueAmt>100734</EOYBookValueAmt>
        <EOYFMVAmt>97767</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsGovtObligationsSch documentId="InvestmentsGovtObliga-128-50-1" softwareId="22016286" softwareVersionNum="ta22mefv1.0">
      <USGovtObligationsBookVlEOYAmt>30000</USGovtObligationsBookVlEOYAmt>
      <USGovtObligationsEOYFMVAmt>30000</USGovtObligationsEOYFMVAmt>
    </InvestmentsGovtObligationsSch>
    <OtherAssetsSchedule documentId="OtherAssetsSchedule-135-1" softwareId="22016286" softwareVersionNum="ta22mefv1.0">
      <OtherAssetsScheduleGrp>
        <Desc>USC Syndication REIT</Desc>
        <BOYBookValueAmt>50000</BOYBookValueAmt>
        <EOYBookValueAmt>50000</EOYBookValueAmt>
        <EOYFMVAmt>50000</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule-139-1" softwareId="22016286" softwareVersionNum="ta22mefv1.0">
      <OtherExpensesScheduleGrp>
        <Desc>Office Expenses</Desc>
        <RevenueAndExpensesPerBooksAmt>418</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>418</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSch-156-1" softwareId="22016286" softwareVersionNum="ta22mefv1.0">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>Fed State Filling Fee</CategoryTxt>
        <Amt>75</Amt>
        <DisbursementsCharitablePrpsAmt>75</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>Other Expenses</CategoryTxt>
        <Amt>225</Amt>
        <DisbursementsCharitablePrpsAmt>225</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>Tax Preparation Fee</CategoryTxt>
        <Amt>1000</Amt>
        <DisbursementsCharitablePrpsAmt>1000</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <SubstantialContributorsSch documentId="SubstantialContributorsS-187-1" softwareId="22016286" softwareVersionNum="ta22mefv1.0">
      <SubstantialContributorDetail>
        <PersonNm>QING ZHOU</PersonNm>
        <USAddress>
          <AddressLine1Txt>38 Potomac</AddressLine1Txt>
          <CityNm>Irvine</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92620</ZIPCd>
        </USAddress>
      </SubstantialContributorDetail>
      <SubstantialContributorDetail>
        <PersonNm>RONG NIE</PersonNm>
        <USAddress>
          <AddressLine1Txt>38 Potomac</AddressLine1Txt>
          <CityNm>Irvine</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92620</ZIPCd>
        </USAddress>
      </SubstantialContributorDetail>
    </SubstantialContributorsSch>
    <TaxesSchedule documentId="TaxesSchedule-190-1" softwareId="22016286" softwareVersionNum="ta22mefv1.0">
      <TaxesDetail>
        <CategoryTxt>Taxes</CategoryTxt>
        <Amt>16</Amt>
        <NetInvestmentIncomeAmt>16</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>