<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-10T10:52:01-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>953178278</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MARYANOV MADSEN GORDON CAMPBELL</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO Box 1826</AddressLine1Txt>
        <CityNm>PALM SPRINGS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92263</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>954564426</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>The Carl Jud Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CARL</BusinessNameControlTxt>
      <PhoneNum>3108609889</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 1657</AddressLine1Txt>
        <CityNm>Cathedral City</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92235</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>VICTORIA TILL</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2024-05-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>VICTORIA</PersonFirstNm>
        <PersonLastNm>TILL</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Stephen Dawson CPA</PreparerPersonNm>
      <PTIN>P01548299</PTIN>
      <PhoneNum>7603206642</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="23017517" softwareVersionNum="2023v5.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>4908992</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>1</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>1</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>177938</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>177938</DividendsNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>177939</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>177939</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">2600</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>2600</AccountingFeesNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">225</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>225</TaxesNetInvstIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">12790</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>12790</OtherExpensesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>15615</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>15615</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>344900</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>344900</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>360515</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>15615</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>344900</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-182576</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>162324</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>500</CashBOYAmt>
        <SavAndTempCashInvstBOYAmt>2648827</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>2466751</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>2466750</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>695236</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="InvestmentsCorpStockSchedule">695236</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>2442242</CorporateStockEOYFMVAmt>
        <TotalAssetsBOYAmt>3344563</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>3161987</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>4908992</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>1684739</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>1684739</CapitalStockEOYAmt>
        <RetainedEarningBOYAmt>1659824</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>1477248</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>3344563</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>3161987</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>3344563</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>3161987</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>3344563</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-182576</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>3161987</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>3161987</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>2256</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>2256</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>2256</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>2783</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>2783</TotalPaymentsAndCreditsAmt>
        <Form2220AttachedInd referenceDocumentId="IRS2220">X</Form2220AttachedInd>
        <OverpaymentAmt>527</OverpaymentAmt>
        <AppliedToESTaxAmt>527</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>CA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>None</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>Victoria Till</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>3108609889</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>PO Box 1657</AddressLine1Txt>
          <CityNm>Cathedral City</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>922351657</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>Victoria Till</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO Box 1657</AddressLine1Txt>
            <CityNm>Cathedral City</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92235</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Kjell Larsson</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO Box 1657</AddressLine1Txt>
            <CityNm>Cathedral City</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92235</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Neil Burton</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO Box 1657</AddressLine1Txt>
            <CityNm>Cathedral City</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92235</ZIPCd>
          </USAddress>
          <TitleTxt>Vice President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>The foundation's only charitable activity is the making of contributions and gifts to other charitable organizations organized and operating for the benefit of animals. During 2023, the foundation made donations to 12 different charitable organizations totaling $344,900. See attached statement.</Description1Txt>
        <Expenses1Amt>0</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>2323298</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>2592170</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>4915468</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>4915468</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>73732</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>4841736</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>242087</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>242087</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>2256</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>2256</TotalTaxAmt>
        <DistributableBeforeAdjAmt>239831</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>239831</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>239831</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>344900</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>344900</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>239831</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr1Amt>77063</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>77063</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>344900</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>239831</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>105069</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>182132</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>182132</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear1Amt>77063</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>105069</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Canine Companions</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 446</AddressLine1Txt>
            <CityNm>Santa Rosa</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95402</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Provide trained service dogs to people with disabilities</GrantOrContributionPurposeTxt>
          <Amt>98600</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Greater Los Angeles Zoo Association</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>5333 Zoo Drive</AddressLine1Txt>
            <CityNm>Los Angeles</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90027</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT OPERATIONS OF THE ZOO</GrantOrContributionPurposeTxt>
          <Amt>101800</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Friends of the Palm Springs Animal</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>4575 E Mesquite Ave</AddressLine1Txt>
            <CityNm>Palm Springs</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92264</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT OPERATIONS OF THE PALM SPRINGS ANIMAL SHELTER</GrantOrContributionPurposeTxt>
          <Amt>30000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SPCA LOS ANGELES</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>5026 W JEFFERSON BLVD</AddressLine1Txt>
            <CityNm>LOS ANGELES</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90016</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Prevention of cruelty to animals</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SPCA San Francisco</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>201 ALABAMA STREET</AddressLine1Txt>
            <CityNm>SAN FRANCISCO</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94103</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Prevention of cruelty to animals</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Animal Samaritans SPCA Inc</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>72120 Petland Pl</AddressLine1Txt>
            <CityNm>Thousand Palms</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92276</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Support for operations</GrantOrContributionPurposeTxt>
          <Amt>65000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>St Johns Health Center Foundation</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2121 Santa Monica Blvd</AddressLine1Txt>
            <CityNm>Santa Monica</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90404</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Support for operations</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>GEORGES RIVER LAND TRUST</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>8 N Main St Suite 200</AddressLine1Txt>
            <CityNm>Rockland</CityNm>
            <StateAbbreviationCd>ME</StateAbbreviationCd>
            <ZIPCd>04841</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Support protection of the physical environment</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Friends of Culebra Animals Inc</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 527</AddressLine1Txt>
            <CityNm>Culebra</CityNm>
            <StateAbbreviationCd>PR</StateAbbreviationCd>
            <ZIPCd>00775</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Support animal welfare and adoptions</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Fast Friends Greyhound Adoption Inc</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>5400 Old Bradenton Rd</AddressLine1Txt>
            <CityNm>Sarasota</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34234</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Support for operations</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Reach for Home</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>443 HUDSON STREET</AddressLine1Txt>
            <CityNm>HEALDSBURG</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95448</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Provide vaccines, food, medical care, or any other items for the dogs of homeless people</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>PAWSLA</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2121 S Flower Street</AddressLine1Txt>
            <CityNm>Los Angeles</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90007</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Provide animal care to specified eligible pet owners</GrantOrContributionPurposeTxt>
          <Amt>7500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>344900</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>1</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>177938</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>177939</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>177939</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="23017517" softwareVersionNum="2023v5.0">
      <AccountingFeesDetail>
        <CategoryTxt>TAX RETURN PREPARATION</CategoryTxt>
        <Amt>2600</Amt>
        <NetInvestmentIncomeAmt>2600</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsCorpStockSchedule documentId="InvestmentsCorpStockSchedule" softwareId="23017517" softwareVersionNum="2023v5.0">
      <InvestmentsCorporateStockGrp>
        <StockNm>ALLSTATE CORP</StockNm>
        <EOYBookValueAmt>9585</EOYBookValueAmt>
        <EOYFMVAmt>70061</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>AMERICAN EXPRESS CO</StockNm>
        <EOYBookValueAmt>4989</EOYBookValueAmt>
        <EOYFMVAmt>187376</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>AT&amp;T INC</StockNm>
        <EOYBookValueAmt>99503</EOYBookValueAmt>
        <EOYFMVAmt>71617</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>COCA COLA INC</StockNm>
        <EOYBookValueAmt>107437</EOYBookValueAmt>
        <EOYFMVAmt>353525</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>EATON CORPORATION PLC</StockNm>
        <EOYBookValueAmt>14871</EOYBookValueAmt>
        <EOYFMVAmt>602322</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>INTERNATIONAL BUSINESS MACHINES CORP</StockNm>
        <EOYBookValueAmt>24049</EOYBookValueAmt>
        <EOYFMVAmt>162978</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>JOHNSON &amp; JOHNSON</StockNm>
        <EOYBookValueAmt>113692</EOYBookValueAmt>
        <EOYFMVAmt>269436</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>NEXTERA ENERGY INC</StockNm>
        <EOYBookValueAmt>76229</EOYBookValueAmt>
        <EOYFMVAmt>333098</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>SYSCO CORP</StockNm>
        <EOYBookValueAmt>79193</EOYBookValueAmt>
        <EOYFMVAmt>208128</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>FRANKLIN INCOME FUND CL A</StockNm>
        <EOYBookValueAmt>104994</EOYBookValueAmt>
        <EOYFMVAmt>96612</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>TARGET</StockNm>
        <EOYBookValueAmt>29125</EOYBookValueAmt>
        <EOYFMVAmt>71210</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>Kyndryl Holdings Inc</StockNm>
        <EOYBookValueAmt>1051</EOYBookValueAmt>
        <EOYFMVAmt>4135</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>WARNER BORS. DISCOVERY INC</StockNm>
        <EOYBookValueAmt>30518</EOYBookValueAmt>
        <EOYFMVAmt>11744</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="23017517" softwareVersionNum="2023v5.0">
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>1250</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1250</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MISCELLANEOUS</Desc>
        <RevenueAndExpensesPerBooksAmt>6811</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>6811</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>4729</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>4729</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="23017517" softwareVersionNum="2023v5.0">
      <TaxesDetail>
        <CategoryTxt>OTHER TAXES &amp; LICENSES</CategoryTxt>
        <Amt>225</Amt>
        <NetInvestmentIncomeAmt>225</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
