﻿<?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>2024-09-19T12:29:15-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>952031505</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Harvey &amp; Parmelee LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>13215 Penn St Suite 101</AddressLine1Txt>
        <CityNm>Whittier</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90602</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>330623380</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PC AND ROSANA HSU CHAO FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PCAN</BusinessNameControlTxt>
      <PhoneNum>7143453088</PhoneNum>
      <USAddress>
        <AddressLine1Txt>9501 FLORENCE CIRCLE</AddressLine1Txt>
        <CityNm>VILLA PARK</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92861</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RAY CHAO</PersonNm>
      <PersonTitleTxt>CFO</PersonTitleTxt>
      <SignatureDt>2024-09-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Debi L Rhinehart</PreparerPersonNm>
      <PTIN>P00606917</PTIN>
      <PhoneNum>5626989891</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="23017517" softwareVersionNum="2023v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>5774458</FMVAssetsEOYAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>68782</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>68782</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>68782</InterestOnSavingsAdjNetIncmAmt>
        <GrossRentsRevAndExpnssAmt>254090</GrossRentsRevAndExpnssAmt>
        <GrossRentsNetInvstIncmAmt>254090</GrossRentsNetInvstIncmAmt>
        <GrossRentsAdjNetIncmAmt>254090</GrossRentsAdjNetIncmAmt>
        <NetRentalIncomeOrLossAmt>254090</NetRentalIncomeOrLossAmt>
        <TotalRevAndExpnssAmt>322872</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>322872</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>322872</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">2100</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>1050</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesChrtblPrpsAmt>1050</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSchedule">1208</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>708</OtherProfFeesNetInvstIncmAmt>
        <OtherProfFeesDsbrsChrtblAmt>500</OtherProfFeesDsbrsChrtblAmt>
        <InterestRevAndExpnssAmt>12177</InterestRevAndExpnssAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">4563</TaxesRevAndExpnssAmt>
        <TaxesDsbrsChrtblAmt>100</TaxesDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">3201</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>23249</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>1758</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>1650</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>248000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>248000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>271249</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>1758</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>249650</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>51623</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>321114</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>322872</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>148228</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>351276</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>351276</SavAndTempCashInvstEOYFMVAmt>
        <OtherInvestmentsBOYAmt>1366000</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="InvestmentsOtherSchedule2">1189000</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>1188182</OtherInvestmentsEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="OtherAssetsSchedule">1291337</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="OtherAssetsSchedule">1318703</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="OtherAssetsSchedule">4235000</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>2805565</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>2858979</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>5774458</TotalAssetsEOYFMVAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="OtherLiabilitiesSchedule">272</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="OtherLiabilitiesSchedule">2063</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>272</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>2063</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>2805293</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>2856916</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>2805293</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>2856916</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>2805565</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>2858979</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>2805293</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>51623</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>2856916</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>2856916</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>4463</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>4463</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>4463</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>2400</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>2400</TotalPaymentsAndCreditsAmt>
        <TaxDueAmt>2063</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>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>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>RAY CHAO</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>7148369691</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>9501 FLORENCE CIRCLE</AddressLine1Txt>
          <CityNm>VILLA PARK</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92861</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>RAY CHAO</PersonNm>
          <USAddress>
            <AddressLine1Txt>9501 FLORENCE CIRCLE</AddressLine1Txt>
            <CityNm>VILLA PARK</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92861</ZIPCd>
          </USAddress>
          <TitleTxt>CFO</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ROSALIND CHAO-TEMPLEMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>13215 PENN ST 510</AddressLine1Txt>
            <CityNm>WHITTIER</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90602</ZIPCd>
          </USAddress>
          <TitleTxt>CEO</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>EDWARD MILLER</PersonNm>
          <USAddress>
            <AddressLine1Txt>13215 PENN ST 510</AddressLine1Txt>
            <CityNm>WHITTIER</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90602</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>1593624</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>4235000</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>5828624</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>5828624</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>87429</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>5741195</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>287060</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>287060</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>4463</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>4463</TotalTaxAmt>
        <DistributableBeforeAdjAmt>282597</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>282597</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>282597</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>249650</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>249650</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>282597</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>243069</UndistributedIncomePYAmt>
        <QualifyingDistributionsAmt>249650</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>243069</AppliedToYear1Amt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>6581</AppliedToCurrentYearAmt>
        <UndistributedIncomeCYAmt>276016</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>RAY CHAO</ContributingManagerNm>
        <ShareholderManagerNm>RAY CHAO</ShareholderManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>OCA</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1322 18TH ST NW</AddressLine1Txt>
            <CityNm>WASHINGTON</CityNm>
            <StateAbbreviationCd>DC</StateAbbreviationCd>
            <ZIPCd>20036</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>31000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>INNER-CITY ARTS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>720 KOHLER ST</AddressLine1Txt>
            <CityNm>LOS ANGELES</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90021</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>31000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>A PLACE CALLED HOME</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>2830 S CENTRAL AVE</AddressLine1Txt>
            <CityNm>LOS ANGELES</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90011</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>31000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>HARMONY PROJECT</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>4322 WILSHIRE BLVD STE 101</AddressLine1Txt>
            <CityNm>LOS ANGELES</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90010</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>31000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>PS ARTS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>6701 CENTER DR STE 550</AddressLine1Txt>
            <CityNm>LOS ANGELES</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90045</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>31000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ASIAN PACIFIC FUND</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>465 CALIFORNIA ST STE 809</AddressLine1Txt>
            <CityNm>SAN FRANCISCO</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94104</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>31000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>THE WOODEN FLOOR</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1810 N MAIN ST</AddressLine1Txt>
            <CityNm>SANTA ANA</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92706</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>31000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>FRIENDLY CENTER</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>147 W ROSE AVE</AddressLine1Txt>
            <CityNm>ORANGE</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92867</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>31000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>248000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>68782</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <NetRntlIncmReNotDebtFincdProp>
          <ExclusionCd>16</ExclusionCd>
          <ExclusionAmt>254090</ExclusionAmt>
        </NetRntlIncmReNotDebtFincdProp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>322872</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>322872</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="AccountingFeesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>2100</Amt>
        <NetInvestmentIncomeAmt>1050</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1050</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsOtherSchedule2 documentId="InvestmentsOtherSchedule2" softwareId="23017517" softwareVersionNum="2023v5.1">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>CERTIFICATES OF DEPOSIT</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>1189000</BookValueAmt>
        <EOYFMVAmt>1188182</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherAssetsSchedule documentId="OtherAssetsSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherAssetsScheduleGrp>
        <Desc>PARTNERSHIP INVESTMENT</Desc>
        <EOYFMVAmt>4235000</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>PARTNERSHIP INVESTMENT @ COST</Desc>
        <BOYBookValueAmt>1291337</BOYBookValueAmt>
        <EOYBookValueAmt>1318703</EOYBookValueAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>150</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FLP NON-DEDUCTIBLE EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>3041</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>POSTAGE</Desc>
        <RevenueAndExpensesPerBooksAmt>10</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>APPRAISAL FEES</CategoryTxt>
        <Amt>1000</Amt>
        <NetInvestmentIncomeAmt>500</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>500</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>MANAGEMENT FEES</CategoryTxt>
        <Amt>208</Amt>
        <NetInvestmentIncomeAmt>208</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <TaxesDetail>
        <CategoryTxt>EXCISE TAX - IRS</CategoryTxt>
        <Amt>4463</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>LICENSES &amp; FEES</CategoryTxt>
        <Amt>100</Amt>
        <DisbursementsCharitablePrpsAmt>100</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>