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      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>San Diego Foundation</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1Txt>2508 Historic Decatur Rd</AddressLine1Txt>
          <AddressLine2Txt>Suite 200</AddressLine2Txt>
          <CityNm>San Diego</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92106</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>5000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>P&amp;B Miller Charitable Remainder</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1Txt>25560 Shafter Way</AddressLine1Txt>
          <CityNm>Carmel</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93923</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>10000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="AccountingFeesSch1" softwareId="23017649" softwareVersionNum="V2.0" documentName="AccountingFeesSchedule">
      <AccountingFeesDetail>
        <CategoryTxt>Tax filing fee</CategoryTxt>
        <Amt>200</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>200</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>200</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <CashDeemedCharitableExplnStmt documentId="CashDeemedCharitableExplStmt1" softwareId="23017649" softwareVersionNum="V2.0" documentName="CashDeemedCharitableExplanationStatement">
      <ShortExplanationTxt>Held for monthly bird maintenance expenses</ShortExplanationTxt>
    </CashDeemedCharitableExplnStmt>
    <CashDistributionExplnStmt documentId="CashDistributionExplStmt1" softwareId="23017649" softwareVersionNum="V2.0" documentName="CashDistributionExplanationStatement">
      <ExplanationTxt>This amount is held for the completion of the bird exterior receiving area</ExplanationTxt>
    </CashDistributionExplnStmt>
    <InvestmentsLandSchedule2 documentId="InvestmentsLandSch1" softwareId="23017649" softwareVersionNum="V2.0" documentName="InvestmentsLandSchedule2">
      <InvestmentLandGrp>
        <CategoryOrItemTxt>Land</CategoryOrItemTxt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>Buildings</CategoryOrItemTxt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>Leasehold improvements</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>25313</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>25313</BookValueAmt>
        <EOYFMVAmt>25313</EOYFMVAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>Equipment</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>12000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>12000</BookValueAmt>
        <EOYFMVAmt>12000</EOYFMVAmt>
      </InvestmentLandGrp>
    </InvestmentsLandSchedule2>
    <OtherAssetsSchedule documentId="OtherAssetsSch1" softwareId="23017649" softwareVersionNum="V2.0" documentName="OtherAssetsSchedule">
      <OtherAssetsScheduleGrp>
        <Desc>Cages shelving and related infrastructure</Desc>
        <BOYBookValueAmt>5200</BOYBookValueAmt>
        <EOYBookValueAmt>12000</EOYBookValueAmt>
        <EOYFMVAmt>12000</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSch1" softwareId="23017649" softwareVersionNum="V2.0" documentName="OtherExpensesSchedule">
      <OtherExpensesScheduleGrp>
        <Desc>Booth space at Main Street Fair</Desc>
        <RevenueAndExpensesPerBooksAmt>100</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>100</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>100</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Equipment</Desc>
        <RevenueAndExpensesPerBooksAmt>615</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>615</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>615</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Bird Grooming</Desc>
        <RevenueAndExpensesPerBooksAmt>9850</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>9850</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>9850</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Animal Hospital Costs</Desc>
        <RevenueAndExpensesPerBooksAmt>29238</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>29238</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>29238</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Medical Lab Testing</Desc>
        <RevenueAndExpensesPerBooksAmt>12938</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>12938</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>12938</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Bird Medication</Desc>
        <RevenueAndExpensesPerBooksAmt>983</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>983</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>983</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Membership Dues</Desc>
        <RevenueAndExpensesPerBooksAmt>293</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>293</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>293</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Bank Fees</Desc>
        <RevenueAndExpensesPerBooksAmt>119</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>119</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>119</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Equipment: Storage Units</Desc>
        <RevenueAndExpensesPerBooksAmt>2400</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2400</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2400</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Postage Shipping</Desc>
        <RevenueAndExpensesPerBooksAmt>2131</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2131</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2131</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Office Supplies</Desc>
        <RevenueAndExpensesPerBooksAmt>265</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>265</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>265</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Bird Food Supplements Vitamins</Desc>
        <RevenueAndExpensesPerBooksAmt>7979</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>7979</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>7979</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Bird Toys</Desc>
        <RevenueAndExpensesPerBooksAmt>1380</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1380</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1380</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Misc Bird Supplies</Desc>
        <RevenueAndExpensesPerBooksAmt>646</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>646</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>646</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncreasesSchedule documentId="OtherIncreasesSch1" softwareId="23017649" softwareVersionNum="V2.0" documentName="OtherIncreasesSchedule">
      <OtherIncreasesDetail>
        <Desc>TI &amp; Equipment</Desc>
        <Amt>32113</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
  </ReturnData>
</Return>