<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-07-22T14:10:16-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>953433806</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PACIFIC LIFE FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% PACIFIC LIFE INSURANCE COMPA</InCareOfNm>
      <BusinessNameControlTxt>PACI</BusinessNameControlTxt>
      <PhoneNum>9492193248</PhoneNum>
      <USAddress>
        <AddressLine1Txt>700 Newport Center Drive</AddressLine1Txt>
        <CityNm>Newport Beach</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92660</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Tennyson Oyler</PersonNm>
      <PersonTitleTxt>Director &amp; President</PersonTitleTxt>
      <PhoneNum>9492193248</PhoneNum>
      <SignatureDt>2024-07-22</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Tennyson</PersonFirstNm>
        <PersonLastNm>Oyler</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="9">
    <IRS990PF documentId="IRS990PF">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>133681776</FMVAssetsEOYAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>7150000</ContriRcvdRevAndExpnssAmt>
        <DividendsRevAndExpnssAmt>3667577</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>3667577</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt referenceDocumentId="GnLsSaleOthAssetsSch">1001427</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>6679124</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>1001427</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>11819004</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>4669004</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>0</CompOfcrDirTrstRevAndExpnssAmt>
        <TaxesRevAndExpnssAmt>185566</TaxesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSch">106355</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>42015</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>64340</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>291921</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>42015</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>64340</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>5435355</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>7560480</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>5727276</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>42015</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>7624820</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>6091728</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>4626989</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>125152</CashBOYAmt>
        <CashEOYAmt>3317</CashEOYAmt>
        <CashEOYFMVAmt>3317</CashEOYFMVAmt>
        <AcctRcvblAmt>7150000</AcctRcvblAmt>
        <AcctRcvblBOYAmt>7000000</AcctRcvblBOYAmt>
        <AcctRcvblEOYAmt>7150000</AcctRcvblEOYAmt>
        <AcctRcvblEOYFMVAmt>7150000</AcctRcvblEOYFMVAmt>
        <OtherInvestmentsBOYAmt>113782005</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="InvOtherSch2">126528459</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>126528459</OtherInvestmentsEOYFMVAmt>
        <OtherAssetsBOYAmt>945</OtherAssetsBOYAmt>
        <TotalAssetsBOYAmt>120908102</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>133681776</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>133681776</TotalAssetsEOYFMVAmt>
        <AccountsPayableBOYAmt>93912</AccountsPayableBOYAmt>
        <AccountsPayableEOYAmt>214529</AccountsPayableEOYAmt>
        <GrantsPayableBOYAmt>8205125</GrantsPayableBOYAmt>
        <GrantsPayableEOYAmt>6080000</GrantsPayableEOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="OtherLiabSch">9004</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>8299037</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>6303533</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>112609065</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>127378243</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>112609065</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>127378243</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>120908102</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>133681776</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>112609065</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>6091728</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="OtherIncreasesSch">8677450</OtherIncreasesAmt>
        <SubtotalAmt>127378243</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>127378243</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapitalGainNetIncomeAmt>1001427</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>64315</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>64315</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>64315</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>55311</EstimatedPlusOvpmtIncmTxAmt>
        <ExemptFrgnOrgTaxWthldAtSrceAmt>0</ExemptFrgnOrgTaxWthldAtSrceAmt>
        <ExtsnRequestIncomeTaxPaidAmt>15000</ExtsnRequestIncomeTaxPaidAmt>
        <TotalPaymentsAndCreditsAmt>70311</TotalPaymentsAndCreditsAmt>
        <Form2220AttachedInd referenceDocumentId="IRS2220">X</Form2220AttachedInd>
        <OverpaymentAmt>5996</OverpaymentAmt>
        <AppliedToESTaxAmt>5996</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd referenceDocumentId="BinaryAttach BinaryAttachN1 BinaryAttachN2 BinaryAttachN3 BinaryAttachN4 BinaryAttachN5 BinaryAttachN6">false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd referenceDocumentId="BinaryAttach BinaryAttachN1 BinaryAttachN2 BinaryAttachN3 BinaryAttachN4 BinaryAttachN5 BinaryAttachN6">false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd referenceDocumentId="BinaryAttach BinaryAttachN1 BinaryAttachN2 BinaryAttachN3 BinaryAttachN4 BinaryAttachN5 BinaryAttachN6">false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>CA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>www.pacificlife.com</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>PACIFIC LIFE INSURANCE COMPANY</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>9492193248</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>700 NEWPORT CENTER DRIVE</AddressLine1Txt>
          <CityNm>NEWPORT BEACH</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>926606307</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>true</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <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>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm referenceDocumentId="CompensationExpl">SEE ATTACHED STATEMENT 14</PersonNm>
          <USAddress>
            <AddressLine1Txt>700 Newport Center Drive</AddressLine1Txt>
            <CityNm>Newport Beach</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92660</ZIPCd>
          </USAddress>
          <TitleTxt>SEE ATTACHED STATEMENT 14</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>99.27</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>N/A</Description1Txt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp />
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>120838641</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>572741</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>121411382</TotalFMVOfUnusedAssetsAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>121411382</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>1821171</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>119590211</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>5979511</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>5979511</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>64315</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>64315</TotalTaxAmt>
        <DistributableBeforeAdjAmt>5915196</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>5915196</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>5915196</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>7624820</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <CharitableAssetsAcquisPaidAmt>0</CharitableAssetsAcquisPaidAmt>
        <SetAsideSuitabilityTestAmt>0</SetAsideSuitabilityTestAmt>
        <SetAsideCashDistriTestAmt>0</SetAsideCashDistriTestAmt>
        <QualifyingDistributionsAmt>7624820</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>5915196</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>0</UndistributedIncomePYAmt>
        <PriorYear1Yr>2021</PriorYear1Yr>
        <PriorYear2Yr>2020</PriorYear2Yr>
        <PriorYear3Yr>2019</PriorYear3Yr>
        <TotalForPriorYearsAmt>0</TotalForPriorYearsAmt>
        <ExcessDistributionCyovYr5Amt>1956786</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>1536259</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>1366420</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>955075</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>1969426</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>7783966</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>7624820</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>0</AppliedToYear1Amt>
        <AppliedToCurrentYearAmt>5915196</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>1709624</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>9493590</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>1956786</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>7536804</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>1536259</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>1366420</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>955075</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>1969426</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>1709624</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <PrivateOperatingFoundationsGrp></PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>NONE</ContributingManagerNm>
        <ShareholderManagerNm>NONE</ShareholderManagerNm>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>SEE ATTACHED STATEMENT 15</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>700 NEWPORT CENTER DRIVE</AddressLine1Txt>
            <CityNm>NEWPORT BEACH</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92660</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>9492193248</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>NONE</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>NONE</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>NONE</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SEE ATTACHED STATEMENT 16</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>700 NEWPORT CENTER DRIVE</AddressLine1Txt>
            <CityNm>NEWPORT BEACH</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92660</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>SEE ATTACHED STATEMENT 16</GrantOrContributionPurposeTxt>
          <Amt>7560480</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>7560480</TotalGrantOrContriPdDurYrAmt>
        <GrantOrContriApprvForFutGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SEE ATTACHED STATEMENT 17</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>700 NEWPORT CENTER DRIVE</AddressLine1Txt>
            <CityNm>NEWPORT BEACH</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92660</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>SEE ATTACHED STATEMENT 17</GrantOrContributionPurposeTxt>
          <Amt>0</Amt>
        </GrantOrContriApprvForFutGrp>
        <TotalGrantOrContriApprvFutAmt>6080000</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <FeesContractsFromGovtAgGrp />
        <MembershipDuesAndAssmntGrp />
        <IntOnSavAndTempCashInvstGrp />
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>3667577</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <NetRntlIncmReDebtFincdPropGrp />
        <NetRntlIncmReNotDebtFincdProp />
        <NetRentalIncomePersonalPropGrp />
        <OtherInvestmentIncomeGrp />
        <GainSalesAstOthThanInvntryGrp />
        <NetIncomeLossFromSpecialEvtGrp>
          <RelatedOrExemptFunctionIncmAmt>1001427</RelatedOrExemptFunctionIncmAmt>
        </NetIncomeLossFromSpecialEvtGrp>
        <GrossProfitLossSlsOfInvntryGrp />
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>4669004</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>4669004</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>4</LineNumberTxt>
          <RelationshipStatementTxt>LINE 4 &amp; 8 REPRESENT SUPPLEMENTAL INCOME FROM THE PRIVATE FOUNDATION'S PRIMARY SOURCE OF REVENUE, WHICH ARE CHARITABLE CONTRIBUTIONS (CASH, STOCKS, BONDS, MUTUAL FUNDS) FROM DONORS. SCH B "SCHEDULE OF CONTRIBUTIONS" LISTS THE FOUNDATION'S MOST SIGNIFICANT CONTRIBUTOR(S).</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <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">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>PACIFIC LIFE INSURANCE COMPANY</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>700 NEWPORT CENTER DRIVE</AddressLine1Txt>
          <CityNm>NEWPORT BEACH</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92660</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>7150000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <CompensationExplanation documentId="CompensationExpl">
      <CompensationExplanationGrp>
        <PersonNm>SEE ATTACHED STATEMENT 14</PersonNm>
        <ShortExplanationTxt>SEE ATTACHED STATEMENT 11</ShortExplanationTxt>
      </CompensationExplanationGrp>
    </CompensationExplanation>
    <DepreciationSchedule documentId="DepreciationSch" />
    <GainLossSaleOtherAssetsSch documentId="GnLsSaleOthAssetsSch">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>SEE STATEMENT 13</AssetDesc>
        <GrossSalesPriceAmt>6679124</GrossSalesPriceAmt>
        <BasisAmt>5677697</BasisAmt>
        <TotalNetAmt>1001427</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <InvestmentsOtherSchedule2 documentId="InvOtherSch2">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>SEE STATEMENT 12</CategoryOrItemTxt>
        <BookValueAmt>126528459</BookValueAmt>
        <EOYFMVAmt>126528459</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherExpensesSchedule documentId="OtherExpensesSch">
      <OtherExpensesScheduleGrp>
        <Desc>AUDIT FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>11200</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>4425</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>6775</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PUBLIC RELATIONS EXP</Desc>
        <RevenueAndExpensesPerBooksAmt>16357</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>6462</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>9896</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>COMPUTER SOFTWARE PKG EXP</Desc>
        <RevenueAndExpensesPerBooksAmt>68251</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>26962</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>41289</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CONSULTING FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>523</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>206</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>316</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>GENERAL &amp; ADMIN EXP</Desc>
        <RevenueAndExpensesPerBooksAmt>10024</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>3960</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>6064</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncreasesSchedule documentId="OtherIncreasesSch">
      <OtherIncreasesDetail>
        <Desc>SEE STATEMENT 12</Desc>
        <Amt>8677450</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherLiabilitiesSchedule documentId="OtherLiabSch">
      <OtherLiabilitiesDetail>
        <Desc>TAXES PAYABLE</Desc>
        <EOYBookValueAmt>9004</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
  </ReturnData>
</Return>
