<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-08T11:07:22-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>770027594</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Gary A Smith</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>350 S Hope Ave Ste A-205</AddressLine1Txt>
        <CityNm>Santa Barbara</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93105</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>952576893</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Alta Vista Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ALTA</BusinessNameControlTxt>
      <PhoneNum>8059663516</PhoneNum>
      <USAddress>
        <AddressLine1Txt>325 East Figueroa Street</AddressLine1Txt>
        <CityNm>Santa Barbara</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93101</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Stephanie Boyman</PersonNm>
      <PersonTitleTxt>Executive Director</PersonTitleTxt>
      <SignatureDt>2024-05-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Stephanie</PersonFirstNm>
        <PersonLastNm>Boyman</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Gary A Smith</PreparerPersonNm>
      <PTIN>P01207495</PTIN>
      <PhoneNum>8055634800</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="10">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="22015553" softwareVersionNum="2022v5.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>9683402</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>20490</ContriRcvdRevAndExpnssAmt>
        <DividendsRevAndExpnssAmt>30268</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>30268</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>30268</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>85248</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>155093</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>85248</CapGainNetIncmNetInvstIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="OtherIncomeSchedule2">249604</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeAdjNetIncmAmt>249604</OtherIncomeAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>385610</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>115516</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>279872</TotalAdjNetIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>36400</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstAdjNetIncmAmt>29389</CompOfcrDirTrstAdjNetIncmAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>7011</CompOfcrDirTrstDsbrsChrtblAmt>
        <OthEmplSlrsWgsRevAndExpnssAmt>460</OthEmplSlrsWgsRevAndExpnssAmt>
        <OthEmplSlrsWgsAdjNetIncmAmt>371</OthEmplSlrsWgsAdjNetIncmAmt>
        <OthEmplSlrsWgsDsbrsChrtblAmt>89</OthEmplSlrsWgsDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">8235</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesChrtblPrpsAmt>8235</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSchedule">6900</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>6687</OtherProfFeesNetInvstIncmAmt>
        <OtherProfFeesAdjNetIncmAmt>6687</OtherProfFeesAdjNetIncmAmt>
        <OtherProfFeesDsbrsChrtblAmt>213</OtherProfFeesDsbrsChrtblAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">5759</TaxesRevAndExpnssAmt>
        <TaxesAdjNetIncmAmt>5039</TaxesAdjNetIncmAmt>
        <TaxesDsbrsChrtblAmt>720</TaxesDsbrsChrtblAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="DepreciationSchedule">81013</DeprecAndDpltnRevAndExpnssAmt>
        <DeprecAndDpltnAdjNetIncmAmt>81013</DeprecAndDpltnAdjNetIncmAmt>
        <PrintingAndPubRevAndExpnssAmt>2736</PrintingAndPubRevAndExpnssAmt>
        <PrintingAndPubDsbrsChrtblAmt>2736</PrintingAndPubDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">316646</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesAdjNetIncmAmt>157373</OtherExpensesAdjNetIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>159273</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>458149</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>6687</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>279872</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>178277</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>458149</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>6687</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>279872</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>178277</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-72539</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>108829</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>11528</CashBOYAmt>
        <CashEOYAmt>15573</CashEOYAmt>
        <CashEOYFMVAmt>15573</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>338233</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>187964</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>187964</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>258952</CorporateStockBOYAmt>
        <CorporateStockEOYAmt>292179</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>936646</CorporateStockEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>2753681</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>1523354</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>1311340</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="LandEtcSchedule2">1230327</LandEOYAmt>
        <LandEOYFMVAmt>8250000</LandEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="OtherAssetsSchedule">178976</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="OtherAssetsSchedule">293219</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="OtherAssetsSchedule">293219</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>2099029</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>2019262</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>9683402</TotalAssetsEOYFMVAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="OtherLiabilitiesSchedule">34008</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="OtherLiabilitiesSchedule">26780</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>34008</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>26780</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>1296152</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>1206845</NoDonorRstrNetAssestsEOYAmt>
        <DonorRstrNetAssetsBOYAmt>768869</DonorRstrNetAssetsBOYAmt>
        <DonorRstrNetAssetsEOYAmt>785637</DonorRstrNetAssetsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>2065021</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>1992482</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>2099029</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>2019262</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>2065021</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-72539</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>1992482</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>1992482</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Norfolk Southern</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>1994-04-28</AcquiredDt>
          <SoldDt>2023-05-10</SoldDt>
          <GrossSalesPriceAmt>52363</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>5265</CostOrOtherBasisAmt>
          <GainOrLossAmt>47098</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>47098</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Northwest Bancshares</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2020-06-30</AcquiredDt>
          <SoldDt>2023-05-10</SoldDt>
          <GrossSalesPriceAmt>15495</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>19938</CostOrOtherBasisAmt>
          <GainOrLossAmt>-4443</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-4443</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Coca-Cola Co.</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2004-10-19</AcquiredDt>
          <SoldDt>2023-05-10</SoldDt>
          <GrossSalesPriceAmt>35510</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>11039</CostOrOtherBasisAmt>
          <GainOrLossAmt>24471</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>24471</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Walmart Inc.</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2005-03-23</AcquiredDt>
          <SoldDt>2023-05-10</SoldDt>
          <GrossSalesPriceAmt>36581</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>12232</CostOrOtherBasisAmt>
          <GainOrLossAmt>24349</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>24349</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>3 M Co.</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2015-08-21</AcquiredDt>
          <SoldDt>2023-05-10</SoldDt>
          <GrossSalesPriceAmt>15144</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>21371</CostOrOtherBasisAmt>
          <GainOrLossAmt>-6227</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-6227</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>85248</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <ExemptOperatingFoundationsInd>X</ExemptOperatingFoundationsInd>
        <RulingLetterDt>1993-12-07</RulingLetterDt>
        <NotApplicableCd>N/A</NotApplicableCd>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>CA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>true</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>www.altavistafoundation.com</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>Executive Director</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>8059663516</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>325 East Figueroa Street</AddressLine1Txt>
          <CityNm>Santa Barbara</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93101</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Lisa Barac</PersonNm>
          <USAddress>
            <AddressLine1Txt>325 East Figueroa Street</AddressLine1Txt>
            <CityNm>Santa Barbara</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93101</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Tim Collins</PersonNm>
          <USAddress>
            <AddressLine1Txt>325 East Figueroa Street</AddressLine1Txt>
            <CityNm>Santa Barbara</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93101</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Clara Germani</PersonNm>
          <USAddress>
            <AddressLine1Txt>325 East Figueroa Street</AddressLine1Txt>
            <CityNm>Santa Barbara</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93101</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Ann Kidson</PersonNm>
          <USAddress>
            <AddressLine1Txt>325 East Figueroa Street</AddressLine1Txt>
            <CityNm>Santa Barbara</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93101</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>David Lovegren</PersonNm>
          <USAddress>
            <AddressLine1Txt>325 East Figueroa Street</AddressLine1Txt>
            <CityNm>Santa Barbara</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93101</ZIPCd>
          </USAddress>
          <TitleTxt>Vice President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Robert Moran</PersonNm>
          <USAddress>
            <AddressLine1Txt>325 East Figueroa Street</AddressLine1Txt>
            <CityNm>Santa Barbara</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93101</ZIPCd>
          </USAddress>
          <TitleTxt>Administrator</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>34600</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>Providing a home for elderly Christian Scientist. There were 20 occupied apartments as of September 30, 2023.</Description1Txt>
        <Expenses1Amt>406667</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>979676</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>160518</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>1140194</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>1140194</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>17103</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>1123091</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>56155</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <Sect4942j3j5FndtnAndFrgnOrgInd>X</Sect4942j3j5FndtnAndFrgnOrgInd>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>178277</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>178277</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <PrivateOperatingFoundationsGrp>
        <PrivateOperatingFndtnRulingDt>1969-01-27</PrivateOperatingFndtnRulingDt>
        <Section4942j5Ind>X</Section4942j5Ind>
        <LessorAdjNetIncmMinInvstRetGrp>
          <CurrentYearAmt>0</CurrentYearAmt>
          <TotalAmt>0</TotalAmt>
        </LessorAdjNetIncmMinInvstRetGrp>
        <QualifyingDistributionsGrp>
          <CurrentYearAmt>178277</CurrentYearAmt>
          <Year1Amt>476557</Year1Amt>
          <Year2Amt>541421</Year2Amt>
          <Year3Amt>351191</Year3Amt>
          <TotalAmt>1547446</TotalAmt>
        </QualifyingDistributionsGrp>
        <QualifyingDistriMadeDrtGrp>
          <CurrentYearAmt>178277</CurrentYearAmt>
          <Year1Amt>476557</Year1Amt>
          <Year2Amt>541421</Year2Amt>
          <Year3Amt>351191</Year3Amt>
          <TotalAmt>1547446</TotalAmt>
        </QualifyingDistriMadeDrtGrp>
        <TwoThirdsMinimumInvstRetGrp>
          <CurrentYearAmt>37437</CurrentYearAmt>
          <Year1Amt>37334</Year1Amt>
          <Year2Amt>36154</Year2Amt>
          <Year3Amt>40837</Year3Amt>
          <TotalAmt>151762</TotalAmt>
        </TwoThirdsMinimumInvstRetGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>30268</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>85248</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <OtherRevenueDescribedGrp>
          <Desc>Rent from tenants</Desc>
          <RelatedOrExemptFunctionIncmAmt>249604</RelatedOrExemptFunctionIncmAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>115516</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>249604</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>365120</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>11a</LineNumberTxt>
          <RelationshipStatementTxt>The rental income is from the rental units used in providing a home for elderly Christian Scientists.</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <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="22015553" softwareVersionNum="2022v5.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>Griswold Foundation</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>PO Box 8913</AddressLine1Txt>
          <CityNm>Goleta</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93118</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>10000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="22015553" softwareVersionNum="2022v5.0">
      <AccountingFeesDetail>
        <CategoryTxt>Accounting fees</CategoryTxt>
        <Amt>8235</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>8235</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <LandEtcSchedule2 documentId="LandEtcSchedule2" softwareId="22015553" softwareVersionNum="2022v5.0">
      <LandEtcGrp>
        <CategoryOrItemTxt>Furniture and Fixtures</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>201818</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>198615</AccumulatedDepreciationAmt>
        <BookValueAmt>3203</BookValueAmt>
        <EOYFMVAmt>3205</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Buildings</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2269026</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1205869</AccumulatedDepreciationAmt>
        <BookValueAmt>1063157</BookValueAmt>
        <EOYFMVAmt>1063157</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Improvements</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>171949</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>118870</AccumulatedDepreciationAmt>
        <BookValueAmt>53079</BookValueAmt>
        <EOYFMVAmt>53079</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Land</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>110888</CostOrOtherBasisAmt>
        <BookValueAmt>110888</BookValueAmt>
        <EOYFMVAmt>7130559</EOYFMVAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherAssetsSchedule documentId="OtherAssetsSchedule" softwareId="22015553" softwareVersionNum="2022v5.0">
      <OtherAssetsScheduleGrp>
        <Desc>Cash held for improvements</Desc>
        <BOYBookValueAmt>153943</BOYBookValueAmt>
        <EOYBookValueAmt>270852</EOYBookValueAmt>
        <EOYFMVAmt>270852</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>Cash held for security deposits</Desc>
        <BOYBookValueAmt>25033</BOYBookValueAmt>
        <EOYBookValueAmt>22367</EOYBookValueAmt>
        <EOYFMVAmt>22367</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="22015553" softwareVersionNum="2022v5.0">
      <OtherExpensesScheduleGrp>
        <Desc>Advertising</Desc>
        <RevenueAndExpensesPerBooksAmt>4095</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>4095</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Development &amp; promotion</Desc>
        <RevenueAndExpensesPerBooksAmt>1511</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1511</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Dues &amp; subscriptions</Desc>
        <RevenueAndExpensesPerBooksAmt>1200</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1200</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Events</Desc>
        <RevenueAndExpensesPerBooksAmt>1175</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>1175</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Insurance</Desc>
        <RevenueAndExpensesPerBooksAmt>52533</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>42743</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>9790</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Meals</Desc>
        <RevenueAndExpensesPerBooksAmt>307</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>307</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Office</Desc>
        <RevenueAndExpensesPerBooksAmt>965</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>965</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Other expenses</Desc>
        <RevenueAndExpensesPerBooksAmt>4555</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>3416</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1139</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Payroll processing</Desc>
        <RevenueAndExpensesPerBooksAmt>527</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>448</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>79</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Repairs</Desc>
        <RevenueAndExpensesPerBooksAmt>160841</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>26442</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>134399</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Social media</Desc>
        <RevenueAndExpensesPerBooksAmt>1180</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>1180</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Technology</Desc>
        <RevenueAndExpensesPerBooksAmt>5995</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>4496</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1499</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Travel</Desc>
        <RevenueAndExpensesPerBooksAmt>1003</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>752</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>251</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Utilities</Desc>
        <RevenueAndExpensesPerBooksAmt>80759</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>76721</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>4038</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSchedule2" softwareId="22015553" softwareVersionNum="2022v5.0">
      <OtherIncomeDetail>
        <Desc>Rent from tenants</Desc>
        <RevenueAndExpensesPerBooksAmt>249604</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>249604</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherLiabilitiesSchedule documentId="OtherLiabilitiesSchedule" softwareId="22015553" softwareVersionNum="2022v5.0">
      <OtherLiabilitiesDetail>
        <Desc>Credit cards payable</Desc>
        <BOYBookValueAmt>11528</BOYBookValueAmt>
        <EOYBookValueAmt>5426</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
      <OtherLiabilitiesDetail>
        <Desc>Security deposits</Desc>
        <BOYBookValueAmt>22480</BOYBookValueAmt>
        <EOYBookValueAmt>21354</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule" softwareId="22015553" softwareVersionNum="2022v5.0">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>Investment management</CategoryTxt>
        <Amt>6687</Amt>
        <NetInvestmentIncomeAmt>6687</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>6687</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>Other</CategoryTxt>
        <Amt>213</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>213</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="22015553" softwareVersionNum="2022v5.0">
      <TaxesDetail>
        <CategoryTxt>Payroll taxes</CategoryTxt>
        <Amt>3026</Amt>
        <AdjustedNetIncomeAmt>2443</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>583</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>Property taxes</CategoryTxt>
        <Amt>2733</Amt>
        <AdjustedNetIncomeAmt>2596</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>137</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
