<?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>2024-06-28T16:56:51-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>455408593</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ACCOUNTANTS RESOURCE LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3920 ARKWRIGHT ROAD STE 165</AddressLine1Txt>
        <CityNm>MACON</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>31210</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>586200973</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VIRGINIA PARKER BUZZELL MEMORIAL</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FOUNDATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>VIRG</BusinessNameControlTxt>
      <PhoneNum>4787472566</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5066 TUCKER RIDGE</AddressLine1Txt>
        <CityNm>MACON</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>31210</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>R WILLIAM BUZZELL II</PersonNm>
      <PersonTitleTxt>FOUNDATION MANAGER</PersonTitleTxt>
      <PhoneNum>4787472566</PhoneNum>
      <SignatureDt>2024-05-21</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>WILLIAM</PersonFirstNm>
        <PersonLastNm>BUZZELL</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOHN J BATCHA III CPA</PreparerPersonNm>
      <PTIN>P01258995</PTIN>
      <PhoneNum>6782055278</PhoneNum>
      <PreparationDt>2024-05-21</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="RetDoc5">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>44089</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>2768</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>930</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>930</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>930</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt referenceDocumentId="RetDoc2">479</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>16295</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>1343</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>4177</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>2273</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>930</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc1">2268</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>2268</AccountingFeesNetInvstIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc4">91</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>91</OtherExpensesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>2359</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>2359</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>15000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>15000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>17359</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>2359</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>15000</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-13182</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>930</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>866</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>764</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>764</SavAndTempCashInvstEOYFMVAmt>
        <OtherInvestmentsBOYAmt>59774</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="RetDoc3">46694</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>43325</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>60640</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>47458</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>44089</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>60640</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>47458</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>60640</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>47458</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>60640</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>47458</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>60640</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-13182</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>47458</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>47458</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapitalGainNetIncomeAmt>1343</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
      </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>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>R WILLIAM BUZZELL</IndividualWithBooksNm>
        <PhoneNum>4787472566</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>5066 TUCKER RIDGE</AddressLine1Txt>
          <CityNm>MACON</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>31210</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>R WILLIAM BUZZELL II</PersonNm>
          <USAddress>
            <AddressLine1Txt>1127 ST ANDREWS DRIVE</AddressLine1Txt>
            <CityNm>MACON</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>31210</ZIPCd>
          </USAddress>
          <TitleTxt>FOUNDATION M</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>VIRGINIA B BUZZELL</PersonNm>
          <USAddress>
            <AddressLine1Txt>1127 ST ANDREWS DRIVE</AddressLine1Txt>
            <CityNm>MACON</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>31210</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>J STEVEN STEWART</PersonNm>
          <USAddress>
            <AddressLine1Txt>259 IDLE WILD DRIVE</AddressLine1Txt>
            <CityNm>MACON</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>31210</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>HELEN D DONELSON</PersonNm>
          <USAddress>
            <AddressLine1Txt>756 SAN ANTONIO DRIVE</AddressLine1Txt>
            <CityNm>AUSTIN</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>78701</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DEBBIE E TOWNSEND</PersonNm>
          <USAddress>
            <AddressLine1Txt>3913 WAYLAND DRIVE</AddressLine1Txt>
            <CityNm>NASHVILLE</CityNm>
            <StateAbbreviationCd>TN</StateAbbreviationCd>
            <ZIPCd>37215</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>STRATFORD ACADEMY</Description1Txt>
        <Expenses1Amt>15000</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>44896</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>785</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>45681</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>45681</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>685</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>44996</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>2250</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>2250</MinimumInvestmentReturnAmt>
        <DistributableBeforeAdjAmt>2250</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>2250</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>2250</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>15000</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>15000</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>2250</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>2296</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>10260</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>4174</ExcessDistributionCyovYr3Amt>
        <TotalExcessDistributionCyovAmt>16730</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>15000</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>2250</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>12750</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>29480</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>2296</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>27184</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>10260</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>4174</ExcessFromYear3Amt>
        <ExcessFromCurrentYearAmt>12750</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>R WILLIAM BUZZELL II</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 1017</AddressLine1Txt>
            <CityNm>MACON</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>31202</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>4787428820</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>N/A</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>N/A</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>N/A</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>STRATFORD ACADEMY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>6010 PEAKE RD</AddressLine1Txt>
            <CityNm>MACON</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>31220</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501C3</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>15000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>15000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>930</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>479</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>1409</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>1409</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>2268</Amt>
        <NetInvestmentIncomeAmt>2268</NetInvestmentIncomeAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <GainLossSaleOtherAssetsSch documentId="RetDoc2">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>.819 SHS LARGE CAP VALUE FUND</AssetDesc>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-01</SoldDt>
        <GrossSalesPriceAmt>20</GrossSalesPriceAmt>
        <BasisAmt>20</BasisAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>.56 SHS LARGE CAO GROWTH FUND</AssetDesc>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-04</SoldDt>
        <GrossSalesPriceAmt>21</GrossSalesPriceAmt>
        <BasisAmt>21</BasisAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>9.928 SHS SMALL CAP VALUE FUND</AssetDesc>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-05</SoldDt>
        <GrossSalesPriceAmt>211</GrossSalesPriceAmt>
        <BasisAmt>250</BasisAmt>
        <TotalNetAmt>-39</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>9.022 SHS SMALL CAP GROWTH FUND</AssetDesc>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-05</SoldDt>
        <GrossSalesPriceAmt>267</GrossSalesPriceAmt>
        <BasisAmt>192</BasisAmt>
        <TotalNetAmt>75</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>77.037 SHS LARGE CAP GROWTH FUND</AssetDesc>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-05</SoldDt>
        <GrossSalesPriceAmt>2998</GrossSalesPriceAmt>
        <BasisAmt>2562</BasisAmt>
        <TotalNetAmt>436</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>625.852 SHS CORE FIXED INCOME FUND</AssetDesc>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-05</SoldDt>
        <GrossSalesPriceAmt>5964</GrossSalesPriceAmt>
        <BasisAmt>6988</BasisAmt>
        <TotalNetAmt>-1024</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>145.368 SHS INTERNATIONAL EQUITY FUN</AssetDesc>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-05</SoldDt>
        <GrossSalesPriceAmt>1625</GrossSalesPriceAmt>
        <BasisAmt>1393</BasisAmt>
        <TotalNetAmt>232</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>76.614 SHS LARGE CAP VALUE FUND</AssetDesc>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-05</SoldDt>
        <GrossSalesPriceAmt>1830</GrossSalesPriceAmt>
        <BasisAmt>1950</BasisAmt>
        <TotalNetAmt>-120</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>238.816 SHS INTL FIXED INCOME FUND</AssetDesc>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-05</SoldDt>
        <GrossSalesPriceAmt>1985</GrossSalesPriceAmt>
        <BasisAmt>2412</BasisAmt>
        <TotalNetAmt>-427</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>.373 SHS LARGE CAP GROWTH FUND</AssetDesc>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-07</SoldDt>
        <GrossSalesPriceAmt>16</GrossSalesPriceAmt>
        <BasisAmt>14</BasisAmt>
        <TotalNetAmt>2</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>.369 SHS LARGE CAP GROWTH FUND</AssetDesc>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-10</SoldDt>
        <GrossSalesPriceAmt>15</GrossSalesPriceAmt>
        <BasisAmt>14</BasisAmt>
        <TotalNetAmt>1</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <InvestmentsOtherSchedule2 documentId="RetDoc3">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>1916.43 SHS CORE FIXED INCOME FUND</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
        <BookValueAmt>21381</BookValueAmt>
        <EOYFMVAmt>18551</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>183.07 SHS LARGE CAP GROWTH FU</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
        <BookValueAmt>7184</BookValueAmt>
        <EOYFMVAmt>7242</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>734.72 SHS INTL FIXED INCOME</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
        <BookValueAmt>7319</BookValueAmt>
        <EOYFMVAmt>6400</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>236.14 SHS LARGE CAP VALUE FUN</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
        <BookValueAmt>5531</BookValueAmt>
        <EOYFMVAmt>5790</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>298.39 SHS INTL EQUITY FUND</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
        <BookValueAmt>3491</BookValueAmt>
        <EOYFMVAmt>3461</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>27.81 SHS SMALL CAP GROWTH FUND</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
        <BookValueAmt>957</BookValueAmt>
        <EOYFMVAmt>904</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>39.66 SHS SMALL CAP VALUE FUND</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
        <BookValueAmt>831</BookValueAmt>
        <EOYFMVAmt>977</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherExpensesSchedule documentId="RetDoc4">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INVESTMENT ADVISORY FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>91</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>91</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
  </ReturnData>
</Return>
