﻿<?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>2024-11-09T21:05:39-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>996023600</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WALTER T C CHANG CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1268 YOUNG ST STE 301</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>968141801</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>823678130</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>JLA FOUNDATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>%REUBEN WONG DIRECTOR</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>JLAF</BusinessNameControlTxt>
      <PhoneNum>8085313526</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1164 BISHOP ST STE 1006</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96813</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JONATHAN LEONG</PersonNm>
      <PersonTitleTxt>PRES, TREAS, &amp; DIR</PersonTitleTxt>
      <PhoneNum>8085313526</PhoneNum>
      <SignatureDt>2024-11-09</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>WALTER T C CHANG</PreparerPersonNm>
      <PTIN>P01313421</PTIN>
      <PhoneNum>8085978135</PhoneNum>
      <PreparationDt>2024-11-09</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="RetDoc5">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>179037</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>407</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>407</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>407</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt referenceDocumentId="RetDoc1">-1299222</NetGainSaleAstRevAndExpnssAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="RetDoc4">4495</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeNetInvstIncmAmt>4675</OtherIncomeNetInvstIncmAmt>
        <OtherIncomeAdjNetIncmAmt>4495</OtherIncomeAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>-1294320</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>5082</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>4902</TotalAdjNetIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc3">3318</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>3318</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesAdjNetIncmAmt>3318</OtherExpensesAdjNetIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>3318</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>3318</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>3318</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>1950</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>1950</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>5268</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>3318</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>3318</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>1950</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-1299588</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>1764</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1584</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>121018</CashBOYAmt>
        <CashEOYAmt>123038</CashEOYAmt>
        <CashEOYFMVAmt>123038</CashEOYFMVAmt>
        <OtherInvestmentsBOYAmt>1357607</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="RetDoc2">55999</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>55999</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>1478625</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>179037</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>179037</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>1478625</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>179037</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>1478625</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>179037</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>1478625</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>179037</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>1478625</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-1299588</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>179037</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>179037</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>25</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>25</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>25</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>25</TaxDueAmt>
      </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>HI</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>REUBEN WONG</IndividualWithBooksNm>
        <PhoneNum>8085313526</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1164 BISHOP ST SUITE 1006</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96813</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>JONATHAN LEONG</PersonNm>
          <USAddress>
            <AddressLine1Txt>9 SANDRINGHAM PLACE</AddressLine1Txt>
            <CityNm>PIEDMONT</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94611</ZIPCd>
          </USAddress>
          <TitleTxt>PRES, TREAS,</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>WILLA LEONG</PersonNm>
          <USAddress>
            <AddressLine1Txt>9 SANDRINGHAM PLACE</AddressLine1Txt>
            <CityNm>PIEDMONT</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94611</ZIPCd>
          </USAddress>
          <TitleTxt>VP, SECRETAR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>REUBEN S F WONG</PersonNm>
          <USAddress>
            <AddressLine1Txt>1164 BISHOP ST 1006</AddressLine1Txt>
            <CityNm>HONOLULU</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96813</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>55999</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>122301</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>178300</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>178300</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>2675</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>175625</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>8781</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>8781</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>25</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>25</TotalTaxAmt>
        <DistributableBeforeAdjAmt>8756</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>8756</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>8756</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>1950</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>1950</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>8756</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr4Amt>25943</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr2Amt>27300</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>19500</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>72743</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>1950</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>1950</AppliedToCurrentYearAmt>
        <ExcessDistriCyovAppCYCorpusAmt>6806</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>6806</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>65937</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>65937</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>19137</ExcessFromYear4Amt>
        <ExcessFromYear2Amt>27300</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>19500</ExcessFromYear1Amt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ALWAYS DREAM FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>125 RAILROAD AVE STE 203</AddressLine1Txt>
            <CityNm>DANVILLE</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94526</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHILDHOOD READING PROGRAM</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ANGEL ISLAND FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>870 MARKET ST STE 941</AddressLine1Txt>
            <CityNm>SAN FRANCISCO</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94102</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>EDUCATION INITIATIVE</GrantOrContributionPurposeTxt>
          <Amt>350</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>RENO PHILHARMONIC ORCHESTRA</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>925 RIVERSIDE DR STE 3</AddressLine1Txt>
            <CityNm>RENO</CityNm>
            <StateAbbreviationCd>NV</StateAbbreviationCd>
            <ZIPCd>89503</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>SUPPORT CONCERT LOCAL ARTS &amp; CULTURE</GrantOrContributionPurposeTxt>
          <Amt>350</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>RENO SPARKS GOSPEL MISSION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>2115 TIMBER WAY</AddressLine1Txt>
            <CityNm>RENO</CityNm>
            <StateAbbreviationCd>NV</StateAbbreviationCd>
            <ZIPCd>89512</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>HELPING THE HOMELESS, HUNGRY, ADDICT</GrantOrContributionPurposeTxt>
          <Amt>750</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>1950</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>407</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>-1299222</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <OtherRevenueDescribedGrp>
          <Desc>SECONDARY INVEST POOL LLC</Desc>
          <RelatedOrExemptFunctionIncmAmt>4675</RelatedOrExemptFunctionIncmAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>SECONDARY INVESTMENT POOL L</Desc>
          <RelatedOrExemptFunctionIncmAmt>-180</RelatedOrExemptFunctionIncmAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>-1294320</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>-1294320</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>
    <GainLossSaleOtherAssetsSch documentId="RetDoc1">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>M5 DOCTORS FUND LP INVESTMENT</AssetDesc>
        <AcquiredDt>2017-12</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-12</SoldDt>
        <BasisAmt>1299222</BasisAmt>
        <TotalNetAmt>-1299222</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <InvestmentsOtherSchedule2 documentId="RetDoc2">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>OTHER INVESTMENTS</CategoryOrItemTxt>
        <BookValueAmt>55999</BookValueAmt>
        <EOYFMVAmt>55999</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherExpensesSchedule documentId="RetDoc3">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SECONDARY INVEST POOL LLC - M</Desc>
        <RevenueAndExpensesPerBooksAmt>3288</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>3288</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>3288</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK SERVICE CHARGE</Desc>
        <RevenueAndExpensesPerBooksAmt>30</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>30</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>30</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc4">
      <OtherIncomeDetail>
        <Desc>SECONDARY INVEST POOL LLC</Desc>
        <RevenueAndExpensesPerBooksAmt>4675</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>4675</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>4675</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>SECONDARY INVESTMENT POOL LLC</Desc>
        <RevenueAndExpensesPerBooksAmt>-180</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>-180</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
  </ReturnData>
</Return>