﻿<?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">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-09T21:05:39-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>996023600</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WALTER T C CHANG CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1268 YOUNG ST STE 301</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>968141801</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>990284508</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LIN &amp; ELLA WONG FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LIN&amp;</BusinessNameControlTxt>
      <PhoneNum>8085313526</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1164 BISHOP STREET 1006</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96813</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>REUBEN WONG</PersonNm>
      <PersonTitleTxt>PRESIDENT/TREA/DIR</PersonTitleTxt>
      <PhoneNum>8085310547</PhoneNum>
      <SignatureDt>2024-11-06</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>WALTER T C CHANG</PreparerPersonNm>
      <PTIN>P01313421</PTIN>
      <PhoneNum>8085978135</PhoneNum>
      <PreparationDt>2024-11-09</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="11">
    <IRS990PF documentId="RetDoc11">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>624313</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>70044</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>26</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>26</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>26</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>5758</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>5758</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>5758</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt referenceDocumentId="RetDoc2">-228952</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>211617</GrossSalesPriceAmt>
        <TotalRevAndExpnssAmt>-153124</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>5784</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>5784</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc1">1518</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>1518</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesAdjNetIncmAmt>1518</AccountingFeesAdjNetIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc10">524</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>524</TaxesNetInvstIncmAmt>
        <TaxesAdjNetIncmAmt>524</TaxesAdjNetIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc7">2130</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>2130</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesAdjNetIncmAmt>2130</OtherExpensesAdjNetIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>4172</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>4172</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>4172</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>133850</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>133850</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>138022</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>4172</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>4172</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>133850</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-291146</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>1612</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1612</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>54536</CashBOYAmt>
        <CashEOYAmt>10341</CashEOYAmt>
        <CashEOYFMVAmt>10341</CashEOYFMVAmt>
        <CorporateStockBOYAmt>438804</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc3">346490</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>461724</CorporateStockEOYFMVAmt>
        <InvstLandCostOrOtherBasisAmt>148072</InvstLandCostOrOtherBasisAmt>
        <LandBldgInvestmentsBOYAmt>148072</LandBldgInvestmentsBOYAmt>
        <LandBldgInvestmentsEOYAmt referenceDocumentId="RetDoc4">148072</LandBldgInvestmentsEOYAmt>
        <LandBldgInvestmentsEOYFMVAmt>148072</LandBldgInvestmentsEOYFMVAmt>
        <OtherInvestmentsBOYAmt>149555</OtherInvestmentsBOYAmt>
        <OtherAssetsBOYAmt referenceDocumentId="RetDoc6">4176</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="RetDoc6">4176</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="RetDoc6">4176</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>795143</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>509079</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>624313</TotalAssetsEOYFMVAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="RetDoc9">8115</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="RetDoc9">8500</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>8115</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>8500</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>787028</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>500579</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>787028</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>500579</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>795143</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>509079</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>787028</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-291146</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="RetDoc8">4697</OtherIncreasesAmt>
        <SubtotalAmt>500579</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>500579</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>22</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>22</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>22</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>22</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>HI</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>REUBEN WONG</IndividualWithBooksNm>
        <PhoneNum>8085313526</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1164 BISHOP STREET 1006</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96813</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>
        <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>REUBEN WONG</PersonNm>
          <USAddress>
            <AddressLine1Txt>1164 BISHOP STREET 1006</AddressLine1Txt>
            <CityNm>HONOLULU</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96813</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT/TR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DELWYN H W WONG</PersonNm>
          <USAddress>
            <AddressLine1Txt>1164 BISHOP ST 1006</AddressLine1Txt>
            <CityNm>HONOLULU</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96813</ZIPCd>
          </USAddress>
          <TitleTxt>1 VP/SEC</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>IRWIN H G WONG</PersonNm>
          <USAddress>
            <AddressLine1Txt>15 HOMELANI PL</AddressLine1Txt>
            <CityNm>HONOLULU</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96817</ZIPCd>
          </USAddress>
          <TitleTxt>2VP/SEC</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ALTON S WONG</PersonNm>
          <USAddress>
            <AddressLine1Txt>8830 NOGAL ST</AddressLine1Txt>
            <CityNm>WHITTIER</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90606</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ALBERT S F WONG</PersonNm>
          <USAddress>
            <AddressLine1Txt>1903 WILHELMINA RISE</AddressLine1Txt>
            <CityNm>HONOLULU</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96816</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>284064</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>52255</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>4176</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>340495</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>340495</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>5107</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>335388</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>16769</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>16769</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>22</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>22</TotalTaxAmt>
        <DistributableBeforeAdjAmt>16747</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>16747</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>16747</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>133850</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>133850</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>16747</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>63074</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>73780</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>52031</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>27081</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>121850</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>337816</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>133850</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>16747</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>117103</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>454919</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>63074</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>391845</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>73780</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>52031</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>27081</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>121850</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>117103</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>EUNICE W CHANG</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>970 MAKAIWAI ST</AddressLine1Txt>
            <CityNm>HONOLULU</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96816</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>8085313526</RecipientPhoneNum>
          <RecipientEmailAddressTxt>REUBENWONG@YAHOO.COM</RecipientEmailAddressTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CONTRIBUTIONS TO VARIOUS ORG</BusinessNameLine1Txt>
            <BusinessNameLine2Txt>SEE ATTACHED SCHEDULE B</BusinessNameLine2Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1164 BISHOP ST STE 1006</AddressLine1Txt>
            <CityNm>HONOLULU</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96813</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>VARIOUS PURPOSES</GrantOrContributionPurposeTxt>
          <Amt>133850</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>133850</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>26</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>5758</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>-228952</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>-223168</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>-223168</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="RetDoc1">
      <AccountingFeesDetail>
        <CategoryTxt>TAX PREPARATION FEE</CategoryTxt>
        <Amt>1518</Amt>
        <NetInvestmentIncomeAmt>1518</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1518</AdjustedNetIncomeAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <GainLossSaleOtherAssetsSch documentId="RetDoc2">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>INVESTMENT - MS DOCTORS FUND LP</AssetDesc>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-12</SoldDt>
        <BasisAmt>149555</BasisAmt>
        <TotalNetAmt>-149555</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>465 SH CISCO SYSTEMS INC.</AssetDesc>
        <AcquiredDt>2022-11</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-11</SoldDt>
        <GrossSalesPriceAmt>23992</GrossSalesPriceAmt>
        <BasisAmt>20390</BasisAmt>
        <TotalNetAmt>3602</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>500 SH NOKIA CORP OYJ</AssetDesc>
        <AcquiredDt>2022-11</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-06</SoldDt>
        <GrossSalesPriceAmt>2025</GrossSalesPriceAmt>
        <BasisAmt>8632</BasisAmt>
        <TotalNetAmt>-6607</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>1.5096 SH THE COCA-COLA CO</AssetDesc>
        <AcquiredDt>2023-07</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-08</SoldDt>
        <GrossSalesPriceAmt>93</GrossSalesPriceAmt>
        <BasisAmt>92</BasisAmt>
        <TotalNetAmt>1</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>25000 SH ALMADEX MINERALS LTD</AssetDesc>
        <AcquiredDt>2018-05</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-06</SoldDt>
        <GrossSalesPriceAmt>5482</GrossSalesPriceAmt>
        <BasisAmt>7000</BasisAmt>
        <TotalNetAmt>-1518</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>100 SH ALPHABET INC</AssetDesc>
        <AcquiredDt>2017-07</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-01</SoldDt>
        <GrossSalesPriceAmt>10100</GrossSalesPriceAmt>
        <BasisAmt>4502</BasisAmt>
        <TotalNetAmt>5598</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>109 SH ALPHBET INC</AssetDesc>
        <AcquiredDt>2017-07</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-12</SoldDt>
        <GrossSalesPriceAmt>15047</GrossSalesPriceAmt>
        <BasisAmt>4907</BasisAmt>
        <TotalNetAmt>10140</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>75 SH APPLE INC</AssetDesc>
        <AcquiredDt>2020-12</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-01</SoldDt>
        <GrossSalesPriceAmt>10650</GrossSalesPriceAmt>
        <BasisAmt>10029</BasisAmt>
        <TotalNetAmt>621</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>100 SH APPLE INC</AssetDesc>
        <AcquiredDt>2019-05</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-05</SoldDt>
        <GrossSalesPriceAmt>17300</GrossSalesPriceAmt>
        <BasisAmt>4658</BasisAmt>
        <TotalNetAmt>12642</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>25000 SH AZUCAR MINERALS LTD</AssetDesc>
        <AcquiredDt>2018-01</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-06</SoldDt>
        <GrossSalesPriceAmt>932</GrossSalesPriceAmt>
        <BasisAmt>26255</BasisAmt>
        <TotalNetAmt>-25323</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>60 SH BERKSHIRE HATHAWAY</AssetDesc>
        <AcquiredDt>2018-03</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-08</SoldDt>
        <GrossSalesPriceAmt>21120</GrossSalesPriceAmt>
        <BasisAmt>11963</BasisAmt>
        <TotalNetAmt>9157</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>2000 SH CECORS INC</AssetDesc>
        <AcquiredDt>2007-07</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-05</SoldDt>
        <GrossSalesPriceAmt>53</GrossSalesPriceAmt>
        <BasisAmt>4010</BasisAmt>
        <TotalNetAmt>-3957</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>200 SH CORNING INC</AssetDesc>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-06</SoldDt>
        <GrossSalesPriceAmt>6600</GrossSalesPriceAmt>
        <BasisAmt>5567</BasisAmt>
        <TotalNetAmt>1033</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>39 SH DELL TECHNOLOGIES</AssetDesc>
        <AcquiredDt>2019-09</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-06</SoldDt>
        <GrossSalesPriceAmt>1853</GrossSalesPriceAmt>
        <BasisAmt>2036</BasisAmt>
        <TotalNetAmt>-183</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>2000 SH GLOBAL X FINTECH ETF</AssetDesc>
        <AcquiredDt>2018-02</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-06</SoldDt>
        <GrossSalesPriceAmt>43799</GrossSalesPriceAmt>
        <BasisAmt>43965</BasisAmt>
        <TotalNetAmt>-166</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>63 SH HEWLETT PACKARD ENTERPRISES</AssetDesc>
        <AcquiredDt>2019-12</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-06</SoldDt>
        <GrossSalesPriceAmt>976</GrossSalesPriceAmt>
        <BasisAmt>992</BasisAmt>
        <TotalNetAmt>-16</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>17 SH HOWARD HUGHES CORP</AssetDesc>
        <AcquiredDt>2019-12</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-05</SoldDt>
        <GrossSalesPriceAmt>1275</GrossSalesPriceAmt>
        <BasisAmt>1910</BasisAmt>
        <TotalNetAmt>-635</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>63 SH HP, INC</AssetDesc>
        <AcquiredDt>2019-12</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-06</SoldDt>
        <GrossSalesPriceAmt>1921</GrossSalesPriceAmt>
        <BasisAmt>1263</BasisAmt>
        <TotalNetAmt>658</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>100 SH MICRON TECHNOLOGY</AssetDesc>
        <AcquiredDt>2022-04</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-06</SoldDt>
        <GrossSalesPriceAmt>6900</GrossSalesPriceAmt>
        <BasisAmt>7789</BasisAmt>
        <TotalNetAmt>-889</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>200 SH THE COCA-COLA CO</AssetDesc>
        <AcquiredDt>2019-09</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-08</SoldDt>
        <GrossSalesPriceAmt>12360</GrossSalesPriceAmt>
        <BasisAmt>10860</BasisAmt>
        <TotalNetAmt>1500</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>244 SH PSHR ULTRAPRO ETF DV</AssetDesc>
        <AcquiredDt>2023-06</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-11</SoldDt>
        <GrossSalesPriceAmt>9574</GrossSalesPriceAmt>
        <BasisAmt>10028</BasisAmt>
        <TotalNetAmt>-454</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>513 SH U. S. BANCORP</AssetDesc>
        <AcquiredDt>2022-01</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-07</SoldDt>
        <GrossSalesPriceAmt>16684</GrossSalesPriceAmt>
        <BasisAmt>29851</BasisAmt>
        <TotalNetAmt>-13167</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>17 SH VMWARE INC</AssetDesc>
        <AcquiredDt>2019-09</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-06</SoldDt>
        <GrossSalesPriceAmt>2346</GrossSalesPriceAmt>
        <TotalNetAmt>2346</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>7000 SH WEED INC</AssetDesc>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-06</SoldDt>
        <GrossSalesPriceAmt>535</GrossSalesPriceAmt>
        <BasisAmt>74315</BasisAmt>
        <TotalNetAmt>-73780</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <InvestmentsCorpStockSchedule documentId="RetDoc3">
      <InvestmentsCorporateStockGrp>
        <StockNm>SEE SCHEDULE B</StockNm>
        <EOYBookValueAmt>346490</EOYBookValueAmt>
        <EOYFMVAmt>461724</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsLandSchedule2 documentId="RetDoc4">
      <InvestmentLandGrp>
        <CategoryOrItemTxt>INVESTMENT - LAND - 600 PAPAHELI ST.</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>148072</CostOrOtherBasisAmt>
        <BookValueAmt>148072</BookValueAmt>
        <EOYFMVAmt>148072</EOYFMVAmt>
      </InvestmentLandGrp>
    </InvestmentsLandSchedule2>
    <InvestmentsOtherSchedule2 documentId="RetDoc5">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>M5 DOCTORS FUNDS LP</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherAssetsSchedule documentId="RetDoc6">
      <OtherAssetsScheduleGrp>
        <Desc>CAR - HONDA</Desc>
        <BOYBookValueAmt>4176</BOYBookValueAmt>
        <EOYBookValueAmt>4176</EOYBookValueAmt>
        <EOYFMVAmt>4176</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="RetDoc7">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>AUTO REGISTRATION FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>370</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>370</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>370</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FEES &amp; CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>18</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>18</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>18</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>421</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>421</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>421</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>LICENSE &amp; FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>581</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>581</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>581</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>740</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>740</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>740</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncreasesSchedule documentId="RetDoc8">
      <OtherIncreasesDetail>
        <Desc>NET ADJUSTMENT</Desc>
        <Amt>4697</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherLiabilitiesSchedule documentId="RetDoc9">
      <OtherLiabilitiesDetail>
        <Desc>CHARGE CARD PAYMENTS</Desc>
        <BOYBookValueAmt>8115</BOYBookValueAmt>
      </OtherLiabilitiesDetail>
      <OtherLiabilitiesDetail>
        <Desc>SHORT TERM LOAN - REUBEN</Desc>
        <EOYBookValueAmt>8500</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <TaxesSchedule documentId="RetDoc10">
      <TaxesDetail>
        <CategoryTxt>TAXES - REAL PROPERTY</CategoryTxt>
        <Amt>524</Amt>
        <NetInvestmentIncomeAmt>524</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>524</AdjustedNetIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>