<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-06-25T15:38:21-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>680477398</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Scinto Group LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO Box 1797</AddressLine1Txt>
        <CityNm>Grass Valley</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95945</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>874103894</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>The Mike &amp; Evelyn Walsh Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MIKE</BusinessNameControlTxt>
      <PhoneNum>5302731047</PhoneNum>
      <USAddress>
        <AddressLine1Txt>13235 Grass Valley Ave</AddressLine1Txt>
        <CityNm>Grass Valley</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95945</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Lawrence M Walsh</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2024-06-25</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Lawrence M</PersonFirstNm>
        <PersonLastNm>Walsh</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>David Scinto</PreparerPersonNm>
      <PTIN>P00171861</PTIN>
      <PhoneNum>5302733200</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </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="6">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="23017517" softwareVersionNum="2023v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>1837130</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>263786</ContriRcvdRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>47025</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>25906</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>236018</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>5362</CapGainNetIncmNetInvstIncmAmt>
        <OtherIncomeNetInvstIncmAmt>-7131</OtherIncomeNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>289692</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>45256</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">2347</AccountingFeesRevAndExpnssAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSchedule">2000</OtherProfFeesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">375</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>4722</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>90666</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>90666</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>95388</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>90666</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>194304</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>45256</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>33607</CashBOYAmt>
        <CashEOYAmt>17827</CashEOYAmt>
        <CashEOYFMVAmt>17827</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>1387653</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>1819303</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>22050</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockEOYFMVAmt>1485228</CorporateStockEOYFMVAmt>
        <OtherInvestmentsEOYFMVAmt>312025</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>1421260</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>1837130</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>1837130</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>1421260</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>1837130</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>1421260</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>1837130</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>1421260</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>1837130</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>1421260</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>194304</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="OtherIncreasesSchedule">221566</OtherIncreasesAmt>
        <SubtotalAmt>1837130</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>1837130</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapitalGainNetIncomeAmt>5362</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>-355</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>629</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>629</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>629</TaxBasedOnInvestmentIncomeAmt>
        <Form2220AttachedInd referenceDocumentId="IRS2220">X</Form2220AttachedInd>
        <EsPenaltyAmt>24</EsPenaltyAmt>
        <TaxDueAmt>653</TaxDueAmt>
        <AppliedToESTaxAmt>0</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>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>Evelyn Walsh</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>5302731047</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>13235 Grass Valley Ave</AddressLine1Txt>
          <CityNm>Grass Valley</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95945</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>Lawrence M Walsh</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO Box 672</AddressLine1Txt>
            <CityNm>Grass Valley</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95945</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Evelyn M Walsh</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO Box 672</AddressLine1Txt>
            <CityNm>Grass Valley</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95945</ZIPCd>
          </USAddress>
          <TitleTxt>Vice President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Lawrence M Walsh Jr</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO Box 1438</AddressLine1Txt>
            <CityNm>Nevada City</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95959</ZIPCd>
          </USAddress>
          <TitleTxt>CFO</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>0</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>0</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>0</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <TaxBasedOnInvestmentIncomeAmt>629</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>629</TotalTaxAmt>
        <DistributableBeforeAdjAmt>629</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>629</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>90666</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>90666</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr1Amt>72196</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>72196</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>90666</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <RemainingDistriFromCorpusAmt>90666</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>162862</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>162862</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear1Amt>72196</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>90666</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>Lawrence M Walsh</ContributingManagerNm>
        <ContributingManagerNm>Evelyn M Walsh</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>A New Day</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 2809</AddressLine1Txt>
            <CityNm>Grass Valley</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95945</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Supported Organization</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>Support services for First Responders</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Bright Futures for Youth</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 2174</AddressLine1Txt>
            <CityNm>Nevada City</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95959</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Supported Organization</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>Support services for youth and young adults in Nevada County</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>NC Law Enforcement Fire Protection</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 3265</AddressLine1Txt>
            <CityNm>Grass Valley</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95945</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Supported Organization</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>Red Light Ball donation to support first responders in Nevada County</GrantOrContributionPurposeTxt>
          <Amt>15166</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Nevada County Search Rescue</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>950 Maidu Ave</AddressLine1Txt>
            <CityNm>Nevada City</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95959</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Supported Organization</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>Support search and rescue efforts</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Sutter Auburn Faith Hospital Founda</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>11815 Education Street</AddressLine1Txt>
            <CityNm>Auburn</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95602</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Supported Organization</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>Support care and services for first responders and their families.</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Sierra Nevada Memorial Hosp Foundat</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>140 Litton Dr 220</AddressLine1Txt>
            <CityNm>Grass Valley</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95945</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Supported Organization</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>Support care and services for first responders and their families including support of the Cardiac Rehab Program</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Tunnel to Towers Foundation</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2361 Hylan Boulevard</AddressLine1Txt>
            <CityNm>Staten Island</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10306</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Supported Organization</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>Foundation pays off mortgages of fallen first responders who lost their lives in the line of duty or 9/11 related illnesses and leave behind young children.</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Placer 10-35 Foundation</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 505</AddressLine1Txt>
            <CityNm>Loomis</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95650</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>Assist Placer County &amp; regional peace officers in times of great personal or professional tragedy.</GrantOrContributionPurposeTxt>
          <Amt>3500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Western Nevada County Recreation Sv</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>42 Candy Lane</AddressLine1Txt>
            <CityNm>Grass Valley</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95945</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Supported Organization</RecipientRelationshipTxt>
          <GrantOrContributionPurposeTxt>Operates a nonprofit organization to provide recreational services in Nevada County, CA</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>90666</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>25906</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>25906</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>25906</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>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="23017517" softwareVersionNum="2023v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>Lawrence M Evelyn M Walsh</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>PO Box 672</AddressLine1Txt>
          <CityNm>Grass Valley</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95945</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>263786</TotalContributionsAmt>
        <NoncashContributionInd>X</NoncashContributionInd>
      </ContributorInformationGrp>
      <NonCashPropertyContributionGrp>
        <ContributorNum>1</ContributorNum>
        <NoncashPropertyDesc>Securities transferred from Etrade/Morgan Stanley</NoncashPropertyDesc>
        <FairMarketValueAmt>263786</FairMarketValueAmt>
        <ReceivedDt>2023-11-01</ReceivedDt>
      </NonCashPropertyContributionGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <AccountingFeesDetail>
        <CategoryTxt>Accounting Fees</CategoryTxt>
        <Amt>2347</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsOtherSchedule2 documentId="InvestmentsOtherSchedule2" softwareId="23017517" softwareVersionNum="2023v5.1">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>Morgan Stanley - ETF various</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
        <EOYFMVAmt>312025</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherExpensesScheduleGrp>
        <Desc>DOJ Fees</Desc>
        <RevenueAndExpensesPerBooksAmt>375</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>Management Fee</CategoryTxt>
        <Amt>2000</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
  </ReturnData>
</Return>
