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    <ReturnTs>2024-04-09T18:31:24-04:00</ReturnTs>
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      <PreparerFirmName>
        <BusinessNameLine1Txt>Gilbert &amp; Company LLC</BusinessNameLine1Txt>
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        <AddressLine1Txt>9017 S Riverside Dr Suite 120</AddressLine1Txt>
        <CityNm>Sandy</CityNm>
        <StateAbbreviationCd>UT</StateAbbreviationCd>
        <ZIPCd>84070</ZIPCd>
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    <ReturnTypeCd>990PF</ReturnTypeCd>
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    <Filer>
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      <BusinessName>
        <BusinessNameLine1Txt>COOMBS CHARITABLE FOUNDATION</BusinessNameLine1Txt>
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        <AddressLine1Txt>4568 SO HIGHLAND DR SUITE 290</AddressLine1Txt>
        <CityNm>Salt Lake City</CityNm>
        <StateAbbreviationCd>UT</StateAbbreviationCd>
        <ZIPCd>84117</ZIPCd>
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    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOHN MICHAEL COOMBS</PersonNm>
      <PersonTitleTxt>TRUSTEE</PersonTitleTxt>
      <PhoneNum>8014672779</PhoneNum>
      <SignatureDt>2024-04-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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        <PersonFirstNm>JOHN MICHAEL</PersonFirstNm>
        <PersonLastNm>COOMBS</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
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    <PreparerPersonGrp>
      <PreparerPersonNm>Mark A Gilbert</PreparerPersonNm>
      <PTIN>P00071185</PTIN>
      <PhoneNum>3852760300</PhoneNum>
      <PreparationDt>2024-04-09</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
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    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
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        <DividendsNetInvstIncmAmt>2740</DividendsNetInvstIncmAmt>
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        <TotalLiabilitiesNetAstEOYAmt>214439</TotalLiabilitiesNetAstEOYAmt>
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      <ChgInNetAssetsFundBalancesGrp>
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      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>500 SH ABERDEEN GOLD EFT</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2019-11-04</AcquiredDt>
          <SoldDt>2023-06-20</SoldDt>
          <GrossSalesPriceAmt>9265</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>7871</CostOrOtherBasisAmt>
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          <GainsMinusExcessOrLossesAmt>1394</GainsMinusExcessOrLossesAmt>
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        <CapitalGainNetIncomeAmt>1394</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>0</TaxBasedOnInvestmentIncomeAmt>
      </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>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <IndividualWithBooksNm>JOHN MICHAEL COOMBS</IndividualWithBooksNm>
        <PhoneNum>8014672779</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>2435 SO SCENIC DR</AddressLine1Txt>
          <CityNm>Salt Lake City</CityNm>
          <StateAbbreviationCd>UT</StateAbbreviationCd>
          <ZIPCd>84109</ZIPCd>
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        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
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        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <UndistrIncmSect4942a2NotAppInd>false</UndistrIncmSect4942a2NotAppInd>
        <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>
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        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
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      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JOHN MICHAEL COOMBS</PersonNm>
          <USAddress>
            <AddressLine1Txt>2435 SO SCENIC DR</AddressLine1Txt>
            <CityNm>Salt Lake City</CityNm>
            <StateAbbreviationCd>UT</StateAbbreviationCd>
            <ZIPCd>84109</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>208550</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>208550</TotalFMVOfUnusedAssetsAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>208550</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>3128</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>205422</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>10271</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>10271</MinimumInvestmentReturnAmt>
        <DistributableBeforeAdjAmt>10271</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>10271</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>10271</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>9885</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>9885</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>10271</DistributableAsAdjustedAmt>
        <QualifyingDistributionsAmt>9885</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>9885</AppliedToCurrentYearAmt>
        <UndistributedIncomeCYAmt>386</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>JOHN MICHAEL COOMBS</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>JFK DEALY PLAZA 6TH FLOOR</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>411 ELM STREET</AddressLine1Txt>
            <CityNm>Dallas</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75202</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL FUND</GrantOrContributionPurposeTxt>
          <Amt>190</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>HOLY TRINITY GREEK ORTHODOX CATHEDR</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>279 SOUTH 300 WEST</AddressLine1Txt>
            <CityNm>Salt Lake City</CityNm>
            <StateAbbreviationCd>UT</StateAbbreviationCd>
            <ZIPCd>84101</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL FUND</GrantOrContributionPurposeTxt>
          <Amt>1510</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>1700</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
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        </SubtotalsIncmProducingActyGrp>
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        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>04</LineNumberTxt>
          <RelationshipStatementTxt>INCOME USED FOR THE CHARITABLE ACTIVITIES OF THE FOUNDATION</RelationshipStatementTxt>
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        <EOYFMVAmt>0</EOYFMVAmt>
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      <InvestmentsCorporateStockGrp>
        <StockNm>5O AM &amp; FNG POWER</StockNm>
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        <EOYFMVAmt>36513</EOYFMVAmt>
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      <InvestmentsCorporateStockGrp>
        <StockNm>2 VISTRA CORP</StockNm>
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      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
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        <Desc>INTEREST EXPENSE</Desc>
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        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>TRAVEL</Desc>
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        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
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        <EOYBookValueAmt>21011</EOYBookValueAmt>
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    </OtherLiabilitiesSchedule>
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</Return>
