﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-15T16:24:14-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <DisasterReliefTxt>FLORIDA HURRICANE IDALIA DR-4734-FL</DisasterReliefTxt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>592876362</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LARRY J HERRING CPA PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>611 N WYMORE ROAD STE 100</AddressLine1Txt>
        <CityNm>WINTER PARK</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32789</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>596958388</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE ESHRAGIEH AND MAHMOUD RABBANI CHARITABLE TRUST</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ESHR</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>611 N WYMORE RD STE 100</AddressLine1Txt>
        <CityNm>WINTER PARK</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>327892848</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHRISTOPHER E HENRIQUEZ</PersonNm>
      <PersonTitleTxt>TRUSTEE</PersonTitleTxt>
      <PhoneNum>4076477777</PhoneNum>
      <SignatureDt>2024-02-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>CHRISTOPHER</PersonFirstNm>
        <PersonLastNm>HENRIQUEZ</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>LARRY J HERRING</PreparerPersonNm>
      <PTIN>P00971357</PTIN>
      <PhoneNum>4076477777</PhoneNum>
      <PreparationDt>2024-02-15</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>0</TrustedCustomerCd>
        <OOBSecurityVerificationCd>00</OOBSecurityVerificationCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="IRS990">
      <DoingBusinessAsName>
        <BusinessNameLine1Txt>RABBANI CHARITABLE TRUST</BusinessNameLine1Txt>
      </DoingBusinessAsName>
      <PrincipalOfficerNm>LARRY J HERRING</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>611 N WYMORE RD STE 100</AddressLine1Txt>
        <CityNm>WINTER PARK</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32789</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>4657912</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.RABBANITRUST.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationTrustInd>X</TypeOfOrganizationTrustInd>
      <FormationYr>1991</FormationYr>
      <LegalDomicileStateCd>FL</LegalDomicileStateCd>
      <ActivityOrMissionDesc>PRIMARY PROGRAM ACTIVITIES INCLUDE SPONSORING BAHAI CONFERENCES AND PROVIDING AFFORDABLE HOUSING TO PEOPLE OF LOW TO MODERATE INCOME LEVELS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>5</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>1</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>5</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>200</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>488758</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>102940</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>2182659</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>3733547</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>2671617</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>3836487</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>37800</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>57133</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>265769</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>125686</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>327638</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>168669</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>631207</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>351488</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>2040410</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>3484999</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>8130994</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>11593678</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>57315</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>35000</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>8073679</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>11558678</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>PRIMARY PROGRAM ACTIVITIES INCLUDE SPONSORING BAHAI CONFERENCES AND PROVIDING AFFORDABLE HOUSING TO PEOPLE OF LOW TO MODERATE INCOME LEVELS.</MissionDesc>
      <ExpenseAmt>294355</ExpenseAmt>
      <RevenueAmt>102939</RevenueAmt>
      <Desc>A MAJOR FUNCTION OF THE CHARITABLE TRUST IS PROVIDING BELOW MARKET RENTAL APARTMENTS AND HOUSES TO NEEDY PERSONS WITH LOW TO MODERATE INCOME LEVELS.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>17500</ExpenseAmt>
        <Desc>CHARITABLE GIVING TO THE UNITY WORKS FOUNDATION WHICH IS A 501(C)(3) ORGANIZATION AND WHICH BENEFITS THE SAME FUNCTIONS THAT THE CHARITABLE TRUST WAS CREATED TO BENEFIT.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>16333</ExpenseAmt>
        <Desc>CHARITABLE GIVING TO THE SERVICE LEARNING MICROSCHOOL WHICH IS A 501(C)(3) ORGANIZATION AND WHICH BENEFITS THE SAME FUNCTIONS THAT THE CHARITABLE TRUST WAS CREATED TO BENEFIT.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>9500</ExpenseAmt>
        <Desc>CHARITABLE GIVING TO THE HUQUQULLAH TRUST WHICH IS A 501(C)(3) ORGANIZATION AND WHICH BENEFITS THE SAME FUNCTIONS THAT THE CHARITABLE TRUST WAS CREATED TO BENEFIT.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>8100</ExpenseAmt>
        <Desc>CHARITABLE GIVING TO THE NATIONAL SPIRITUAL ASSEMBLY OF THE BAHAIS OF THE UNITED STATES WHICH IS A 501(C)(3) ORGANIZATION AND WHICH BENEFITS THE SAME FUNCTIONS THAT THE CHARITABLE TRUST WAS CREATED TO BENEFIT.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>5700</ExpenseAmt>
        <Desc>CHARITABLE GIVING TO THE EAST ORANGE COUNTY SPIRITUAL ASSEMBLY WHICH IS A 501(C)(3) ORGANIZATION AND WHICH BENEFITS THE SAME FUNCTIONS THAT THE CHARITABLE TRUST WAS CREATED TO BENEFIT.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>23300</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>351488</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="990A">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="990D">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="990D">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="990I">true</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd referenceDocumentId="990J">true</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>5</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>5</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>1</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>FL</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>LARRY J HERRING</PersonNm>
        <PhoneNum>4076477777</PhoneNum>
        <USAddress>
          <AddressLine1Txt>611 N WYMORE RD STE 100</AddressLine1Txt>
          <CityNm>WINTER PARK</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32789</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>FAHIMEH ROUHANI</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>50194</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DOUGLAS PAIK</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <FormerOfcrDirectorTrusteeInd>X</FormerOfcrDirectorTrusteeInd>
        <ReportableCompFromOrgAmt>6072</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN MIKE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DWAYNE RAYNER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRISTOPHER E HENRIQUEZ</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LARRY J HERRING</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>FRANCIS K GOULD</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <FormerOfcrDirectorTrusteeInd>X</FormerOfcrDirectorTrusteeInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>56266</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>true</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ProgramServiceRevenueGrp>
        <Desc>GROSS RENTAL INCOME</Desc>
        <BusinessCd>532000</BusinessCd>
        <TotalRevenueColumnAmt>102940</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>102940</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>102940</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>2972</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2972</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
        <OtherAmt>4552000</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <OtherAmt>821425</OtherAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <OtherAmt>3730575</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>3730575</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>3730575</RelatedOrExemptFuncIncomeAmt>
      </NetGainOrLossInvestmentsGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>3836487</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>3836487</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>57133</TotalAmt>
        <ProgramServicesAmt>57133</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>67073</TotalAmt>
        <ProgramServicesAmt>67073</ProgramServicesAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>44379</TotalAmt>
        <ProgramServicesAmt>44379</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>5693</TotalAmt>
        <ProgramServicesAmt>5693</ProgramServicesAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>8541</TotalAmt>
        <ProgramServicesAmt>8541</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>66418</TotalAmt>
        <ProgramServicesAmt>66418</ProgramServicesAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>72354</TotalAmt>
        <ProgramServicesAmt>72354</ProgramServicesAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>418</TotalAmt>
        <ProgramServicesAmt>418</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>1183</TotalAmt>
        <ProgramServicesAmt>1183</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>120</TotalAmt>
        <ProgramServicesAmt>120</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>8239</TotalAmt>
        <ProgramServicesAmt>8239</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>3999</TotalAmt>
        <ProgramServicesAmt>3999</ProgramServicesAmt>
      </TravelGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>1072</TotalAmt>
        <ProgramServicesAmt>1072</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>942</TotalAmt>
        <ProgramServicesAmt>942</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>REPAIR AND MAINTENANCE</Desc>
        <TotalAmt>931</TotalAmt>
        <ProgramServicesAmt>931</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PROPERTY TAXES</Desc>
        <TotalAmt>9801</TotalAmt>
        <ProgramServicesAmt>9801</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>APARTMENTHOUSE CLEANING</Desc>
        <TotalAmt>233</TotalAmt>
        <ProgramServicesAmt>233</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>GARDENING</Desc>
        <TotalAmt>56</TotalAmt>
        <ProgramServicesAmt>56</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>2903</TotalAmt>
        <ProgramServicesAmt>2903</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>351488</TotalAmt>
        <ProgramServicesAmt>351488</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>5885742</BOYAmt>
        <EOYAmt>9759786</EOYAmt>
      </CashNonInterestBearingGrp>
      <OthNotesLoansReceivableNetGrp>
        <BOYAmt>10000</BOYAmt>
        <EOYAmt>10000</EOYAmt>
      </OthNotesLoansReceivableNetGrp>
      <LandBldgEquipCostOrOtherBssAmt>1818699</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>559</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>2229500</BOYAmt>
        <EOYAmt>1818140</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>5752</BOYAmt>
        <EOYAmt>5752</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>8130994</BOYAmt>
        <EOYAmt>11593678</EOYAmt>
      </TotalAssetsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>57315</BOYAmt>
        <EOYAmt>35000</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>57315</BOYAmt>
        <EOYAmt>35000</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>8073679</BOYAmt>
        <EOYAmt>11558678</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>8073679</BOYAmt>
        <EOYAmt>11558678</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>8130994</BOYAmt>
        <EOYAmt>11593678</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>3484999</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus2YearsAmt>400</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>200</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>600</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>596297</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>610348</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>612460</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>488758</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>102939</CurrentTaxYearAmt>
        <TotalAmt>2410802</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>596297</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>610348</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>612860</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>488958</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>102939</CurrentTaxYearAmt>
        <TotalAmt>2411402</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>2411402</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>22082</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>35440</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29270</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4280</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2972</CurrentTaxYearAmt>
        <TotalAmt>94044</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>22082</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>35440</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29270</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4280</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2972</CurrentTaxYearAmt>
        <TotalAmt>94044</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>618379</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>645788</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>642130</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>493238</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>105911</CurrentTaxYearAmt>
        <TotalAmt>2505446</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.96250</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.96350</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.04000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.04000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="990D">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>1815906</OtherCostOrOtherBasisAmt>
        <BookValueAmt>1815906</BookValueAmt>
      </LandGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>2793</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>559</DepreciationAmt>
        <BookValueAmt>2234</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>1818140</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>BAHAI LIBRARYREFERENCE BOOKS</Desc>
        <BookValueAmt>5752</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>5752</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED HEALTH PLAN</Desc>
        <Amt>35000</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>35000</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="990I">
      <GrantRecordsMaintainedInd>false</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NATIONAL SPIRITUAL ASSEMBLY BAHAIS</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1233 CENTRAL STREET</AddressLine1Txt>
          <CityNm>EVANSTON</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>602011611</ZIPCd>
        </USAddress>
        <RecipientEIN>363981492</RecipientEIN>
        <IRCSectionDesc>501 C3</IRCSectionDesc>
        <PurposeOfGrantTxt>UNRESTRICTED</PurposeOfGrantTxt>
      </RecipientTable>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="990J">
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>FRANCIS K GOULD</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DOUGLAS PAIK</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <BaseCompensationFilingOrgAmt>6072</BaseCompensationFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>6072</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTING TRUSTEES ENGAGE A CPA FIRM TO PREPARE FORM 990. THE CPA FIRM SUBMITS A DRAFT OF FORM 990 TO THE TRUSTEES FOR THEIR APPROVAL. AT THE NEXT MONTHLY MEETING OF THE ACTING TRUSTEES, A REPRESENTATIVE OF THE CPA FIRM ATTENDS THE MEETING TO ANSWER QUESTIONS CONCERNING FORM 990. AFTER ALL QUESTIONS ARE ANSWERED AND CHANGES, IF ANY, ARE MADE, A MOTION IS MADE AT THE MEETING TO VOTE TO ACCEPT AND APPROVE THE FORM 990 FOR FILING WITH IRS. AFTER THE VOTE TO APPROVE FORM 990 FOR FILING IS COMPLETED, THE RETURN IS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ESHRAGHIEH AND MAHMOUD RABBANI CHARITABLE TRUSTS FINANCIAL STATEMENTS, TAX RETURN, CONFLICT OF INTEREST POLICY, AND OTHER GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>