﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-07-01T12:16:45-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>834577840</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>RODNEY ROQUE CPA APC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4670 N EL CAPITAN AVE STE 203</AddressLine1Txt>
        <CityNm>FRESNO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93722</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>810804810</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>RUELAS FAMILY FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>RUEL</BusinessNameControlTxt>
      <PhoneNum>5599707119</PhoneNum>
      <USAddress>
        <AddressLine1Txt>6771 E CARMALEE LANE</AddressLine1Txt>
        <CityNm>FRESNO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93722</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JUAN G RUELAS</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5599707119</PhoneNum>
      <SignatureDt>2025-07-01</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RODNEY ROQUE</PreparerPersonNm>
      <PTIN>P01616248</PTIN>
      <PhoneNum>5599167424</PhoneNum>
      <PreparationDt>2025-07-01</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="9">
    <IRS990PF documentId="RetDoc22">
      <AmendedReturnInd>X</AmendedReturnInd>
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>6591646</FMVAssetsEOYAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <GrossRentsRevAndExpnssAmt>189970</GrossRentsRevAndExpnssAmt>
        <GrossRentsNetInvstIncmAmt>189970</GrossRentsNetInvstIncmAmt>
        <GrossRentsAdjNetIncmAmt>189970</GrossRentsAdjNetIncmAmt>
        <NetRentalIncomeOrLossAmt>19978</NetRentalIncomeOrLossAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="RetDoc18">36195</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeAdjNetIncmAmt>36195</OtherIncomeAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>226165</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>189970</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>226165</TotalAdjNetIncmAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="RetDoc16">12064</LegalFeesRevAndExpnssAmt>
        <LegalFeesAdjNetIncmAmt>10046</LegalFeesAdjNetIncmAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="RetDoc20">18828</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>16046</OtherProfFeesNetInvstIncmAmt>
        <OtherProfFeesAdjNetIncmAmt>18828</OtherProfFeesAdjNetIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc21">440</TaxesRevAndExpnssAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="RetDoc14">128045</DeprecAndDpltnRevAndExpnssAmt>
        <DeprecAndDpltnNetInvstIncmAmt>101549</DeprecAndDpltnNetInvstIncmAmt>
        <DeprecAndDpltnAdjNetIncmAmt>128045</DeprecAndDpltnAdjNetIncmAmt>
        <OccupancyRevAndExpnssAmt>39512</OccupancyRevAndExpnssAmt>
        <OccupancyNetInvstIncmAmt>35277</OccupancyNetInvstIncmAmt>
        <OccupancyAdjNetIncmAmt>39512</OccupancyAdjNetIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc17">23979</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>17120</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesAdjNetIncmAmt>23450</OtherExpensesAdjNetIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>222868</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>169992</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>219881</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>205266</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>205266</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>428134</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>169992</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>219881</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>205266</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-201969</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>19978</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>6284</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>3124195</CashBOYAmt>
        <CashEOYAmt>504127</CashEOYAmt>
        <CashEOYFMVAmt>504127</CashEOYFMVAmt>
        <AcctRcvblAmt>2519</AcctRcvblAmt>
        <AcctRcvblBOYAmt>4009</AcctRcvblBOYAmt>
        <AcctRcvblEOYAmt>2519</AcctRcvblEOYAmt>
        <AcctRcvblEOYFMVAmt>2519</AcctRcvblEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>5840500</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>241081</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>3146527</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="RetDoc15">5599419</LandEOYAmt>
        <LandEOYFMVAmt>6085000</LandEOYFMVAmt>
        <TotalAssetsBOYAmt>6274731</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>6106065</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>6591646</TotalAssetsEOYFMVAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="RetDoc19">20201</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="RetDoc19">53504</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>20201</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>53504</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>6254530</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>6052561</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>6254530</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>6052561</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>6274731</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>6106065</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>6254530</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-201969</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>6052561</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>6052561</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>278</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>278</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>278</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>278</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>CA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>false</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>JUAN G RUELAS</IndividualWithBooksNm>
        <PhoneNum>5599707119</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>6771 E CARMALEE LANE</AddressLine1Txt>
          <CityNm>FRESNO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93727</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>JUAN G RUELAS</PersonNm>
          <USAddress>
            <AddressLine1Txt>6771 E CARMALEE LANE</AddressLine1Txt>
            <CityNm>FRESNO</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93727</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ALICIA RUELAS</PersonNm>
          <USAddress>
            <AddressLine1Txt>6771 E CARMALEE LANE</AddressLine1Txt>
            <CityNm>FRESNO</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93727</ZIPCd>
          </USAddress>
          <TitleTxt>VICE PRESIDE</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>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>1814161</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>4839280</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>6653441</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>6653441</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>99802</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>6553639</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>327682</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>327682</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>278</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>278</TotalTaxAmt>
        <DistributableBeforeAdjAmt>327404</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>327404</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>327404</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>205266</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>205266</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>327404</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>164915</UndistributedIncomePYAmt>
        <QualifyingDistributionsAmt>205266</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>164915</AppliedToYear1Amt>
        <AppliedToCurrentYearAmt>40351</AppliedToCurrentYearAmt>
        <UndistributedIncomeCYAmt>287053</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>THE WINDROSE PROJECT</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>4222 W ALAMOS AVE</AddressLine1Txt>
            <AddressLine2Txt>SUITE 106</AddressLine2Txt>
            <CityNm>FRESNO</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93722</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CONTRIBUTIONS</GrantOrContributionPurposeTxt>
          <Amt>142000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>FRESNO STATE FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>5244 N JACKSON AVE M/S</AddressLine1Txt>
            <CityNm>FRESNO</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>937408023</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>SPONSORSHIP</GrantOrContributionPurposeTxt>
          <Amt>10300</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>MORNING LIGHT MINISTRIES INT</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 27393</AddressLine1Txt>
            <CityNm>FRESNO</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93729</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>52966</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>205266</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <ProgramServiceRevenueDtl>
          <Desc>614 CLORA ANN AVE</Desc>
        </ProgramServiceRevenueDtl>
        <ProgramServiceRevenueDtl>
          <Desc>622 CLORA ANN AVE</Desc>
        </ProgramServiceRevenueDtl>
        <ProgramServiceRevenueDtl>
          <Desc>636 CLORA ANN AVE</Desc>
        </ProgramServiceRevenueDtl>
        <ProgramServiceRevenueDtl>
          <Desc>658 CLORA ANN AVE</Desc>
        </ProgramServiceRevenueDtl>
        <ProgramServiceRevenueDtl>
          <Desc>680 CLORA ANN AVE</Desc>
        </ProgramServiceRevenueDtl>
        <ProgramServiceRevenueDtl>
          <Desc>702 CLORA ANN AVE</Desc>
        </ProgramServiceRevenueDtl>
        <ProgramServiceRevenueDtl>
          <Desc>724 CLORA ANN AVE</Desc>
        </ProgramServiceRevenueDtl>
        <ProgramServiceRevenueDtl>
          <Desc>875 CLORA ANN AVE</Desc>
          <RelatedOrExemptFunctionIncmAmt>6600</RelatedOrExemptFunctionIncmAmt>
        </ProgramServiceRevenueDtl>
        <ProgramServiceRevenueDtl>
          <Desc>898 CLORA ANN AVE</Desc>
          <RelatedOrExemptFunctionIncmAmt>7200</RelatedOrExemptFunctionIncmAmt>
        </ProgramServiceRevenueDtl>
        <ProgramServiceRevenueDtl>
          <Desc>788 CLORA ANN AVE</Desc>
          <RelatedOrExemptFunctionIncmAmt>2200</RelatedOrExemptFunctionIncmAmt>
        </ProgramServiceRevenueDtl>
        <ProgramServiceRevenueDtl>
          <Desc>876 CLORA ANN AVE</Desc>
          <RelatedOrExemptFunctionIncmAmt>6600</RelatedOrExemptFunctionIncmAmt>
        </ProgramServiceRevenueDtl>
        <ProgramServiceRevenueDtl>
          <Desc>765 CLORA ANN AVE</Desc>
          <RelatedOrExemptFunctionIncmAmt>7080</RelatedOrExemptFunctionIncmAmt>
        </ProgramServiceRevenueDtl>
        <ProgramServiceRevenueDtl>
          <Desc>787 CLORA ANN AVE</Desc>
          <RelatedOrExemptFunctionIncmAmt>6515</RelatedOrExemptFunctionIncmAmt>
        </ProgramServiceRevenueDtl>
        <NetRntlIncmReNotDebtFincdProp>
          <RelatedOrExemptFunctionIncmAmt>19978</RelatedOrExemptFunctionIncmAmt>
        </NetRntlIncmReNotDebtFincdProp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>56173</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>56173</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>
    <DepreciationSchedule documentId="RetDoc14">
      <DepreciationPropertyGrp>
        <PropertyDesc>1773 SCOTT AVE - LAND</PropertyDesc>
        <AcquiredDt>2021-06-01</AcquiredDt>
        <CostOrOtherBasisAmt>8439</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>1773 SCOTT AVE - BUILDING</PropertyDesc>
        <AcquiredDt>2021-06-01</AcquiredDt>
        <CostOrOtherBasisAmt>413899</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>23203</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>27.5000</LifeRt>
        <CurrentYearExpenseAmt>15051</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>15051</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>15051</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>1776 SCOTT AVE - LAND</PropertyDesc>
        <AcquiredDt>2021-04-30</AcquiredDt>
        <CostOrOtherBasisAmt>8251</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>1776 SCOTT AVE - BUILDING</PropertyDesc>
        <AcquiredDt>2021-04-30</AcquiredDt>
        <CostOrOtherBasisAmt>414075</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>25723</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>27.5000</LifeRt>
        <CurrentYearExpenseAmt>15057</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>15057</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>15057</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>1831 SCOTT AVE - LAND</PropertyDesc>
        <AcquiredDt>2021-06-01</AcquiredDt>
        <CostOrOtherBasisAmt>8332</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>1831 SCOTT AVE - BUILDING</PropertyDesc>
        <AcquiredDt>2021-06-01</AcquiredDt>
        <CostOrOtherBasisAmt>383881</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>21521</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>27.5000</LifeRt>
        <CurrentYearExpenseAmt>13959</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>13959</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>13959</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>1834 SCOTT AVE - LAND</PropertyDesc>
        <AcquiredDt>2021-04-30</AcquiredDt>
        <CostOrOtherBasisAmt>8359</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>1834 SCOTT AVE - BUILDING</PropertyDesc>
        <AcquiredDt>2021-04-30</AcquiredDt>
        <CostOrOtherBasisAmt>398923</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>24782</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>27.5000</LifeRt>
        <CurrentYearExpenseAmt>14506</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>14506</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>14506</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>1893 SCOTT AVE - LAND</PropertyDesc>
        <AcquiredDt>2021-06-01</AcquiredDt>
        <CostOrOtherBasisAmt>8340</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>1893 SCOTT AVE - BUILDING</PropertyDesc>
        <AcquiredDt>2021-06-01</AcquiredDt>
        <CostOrOtherBasisAmt>383934</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>21524</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>27.5000</LifeRt>
        <CurrentYearExpenseAmt>13961</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>13961</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>13961</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>1896 SCOTT AVE - LAND</PropertyDesc>
        <AcquiredDt>2021-06-01</AcquiredDt>
        <CostOrOtherBasisAmt>8309</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>1896 SCOTT AVE - BUILDING</PropertyDesc>
        <AcquiredDt>2021-06-01</AcquiredDt>
        <CostOrOtherBasisAmt>414060</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>23212</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>27.5000</LifeRt>
        <CurrentYearExpenseAmt>15057</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>15057</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>15057</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>VARIOUS LOTS - DINUBA</PropertyDesc>
        <AcquiredDt>2021-07-31</AcquiredDt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2023 PONDING BASIN IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2023-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>45164</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>829 BRYAN AVE - LAND</PropertyDesc>
        <AcquiredDt>2021-04-30</AcquiredDt>
        <CostOrOtherBasisAmt>8341</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>829 BRYAN AVE - BUILDING</PropertyDesc>
        <AcquiredDt>2021-04-30</AcquiredDt>
        <CostOrOtherBasisAmt>383857</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>23846</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>27.5000</LifeRt>
        <CurrentYearExpenseAmt>13958</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>13958</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>13958</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>614 CLORA ANN AVE - LAND</PropertyDesc>
        <AcquiredDt>2021-07-31</AcquiredDt>
        <CostOrOtherBasisAmt>55371</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>614 CLORA ANN AVE - 2022 FENCING COSTS</PropertyDesc>
        <AcquiredDt>2022-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>2974</CostOrOtherBasisAmt>
        <ComputationMethodTxt>150DB</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>622 CLORA ANN AVE - LAND</PropertyDesc>
        <AcquiredDt>2021-07-31</AcquiredDt>
        <CostOrOtherBasisAmt>55371</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>622 CLORA ANN AVE - 2022 FENCING COSTS</PropertyDesc>
        <AcquiredDt>2022-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>2974</CostOrOtherBasisAmt>
        <ComputationMethodTxt>150DB</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>636 CLORA ANN AVE - LAND</PropertyDesc>
        <AcquiredDt>2021-07-31</AcquiredDt>
        <CostOrOtherBasisAmt>55371</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>636 CLORA ANN AVE - 2022 FENCING COSTS</PropertyDesc>
        <AcquiredDt>2022-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>2974</CostOrOtherBasisAmt>
        <ComputationMethodTxt>150DB</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>658 CLORA ANN AVE - LAND</PropertyDesc>
        <AcquiredDt>2021-07-31</AcquiredDt>
        <CostOrOtherBasisAmt>55371</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>658 CLORA ANN AVE - 2022 FENCING COSTS</PropertyDesc>
        <AcquiredDt>2022-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>2974</CostOrOtherBasisAmt>
        <ComputationMethodTxt>150DB</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>680 CLORA ANN AVE - LAND</PropertyDesc>
        <AcquiredDt>2021-07-31</AcquiredDt>
        <CostOrOtherBasisAmt>55371</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>680 CLORA ANN AVE - 2022 FENCING COSTS</PropertyDesc>
        <AcquiredDt>2022-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>2974</CostOrOtherBasisAmt>
        <ComputationMethodTxt>150DB</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>702 CLORA ANN AVE - LAND</PropertyDesc>
        <AcquiredDt>2021-07-31</AcquiredDt>
        <CostOrOtherBasisAmt>55371</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>702 CLORA ANN AVE - 2022 FENCING COSTS</PropertyDesc>
        <AcquiredDt>2022-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>2974</CostOrOtherBasisAmt>
        <ComputationMethodTxt>150DB</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>702 CLORA ANN AVE - 2022 CONSTRUCTION COSTS</PropertyDesc>
        <AcquiredDt>2022-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>147</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>27.5000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>724 CLORA ANN AVE - LAND</PropertyDesc>
        <AcquiredDt>2021-07-31</AcquiredDt>
        <CostOrOtherBasisAmt>55371</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>724 CLORA ANN AVE - 2022 FENCING COSTS</PropertyDesc>
        <AcquiredDt>2022-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>2974</CostOrOtherBasisAmt>
        <ComputationMethodTxt>150DB</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>875 CLORA ANN AVE - LAND</PropertyDesc>
        <AcquiredDt>2023-09-29</AcquiredDt>
        <CostOrOtherBasisAmt>6224</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>875 CLORA ANN AVE - BUILDING</PropertyDesc>
        <AcquiredDt>2023-09-29</AcquiredDt>
        <CostOrOtherBasisAmt>411405</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>27.5000</LifeRt>
        <CurrentYearExpenseAmt>4363</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>4363</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>898 CLORA ANN AVE - BUILDING</PropertyDesc>
        <AcquiredDt>2023-09-29</AcquiredDt>
        <CostOrOtherBasisAmt>426405</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>27.5000</LifeRt>
        <CurrentYearExpenseAmt>4522</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>4522</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>898 CLORA ANN AVE - LAND</PropertyDesc>
        <AcquiredDt>2023-09-29</AcquiredDt>
        <CostOrOtherBasisAmt>6224</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>788 CLORA ANN AVE - BUILDING</PropertyDesc>
        <AcquiredDt>2023-09-29</AcquiredDt>
        <CostOrOtherBasisAmt>411405</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>27.5000</LifeRt>
        <CurrentYearExpenseAmt>4363</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>4363</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>788 CLORA ANN AVE - LAND</PropertyDesc>
        <AcquiredDt>2023-09-29</AcquiredDt>
        <CostOrOtherBasisAmt>6224</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>876 CLORA ANN AVE - LAND</PropertyDesc>
        <AcquiredDt>2023-09-29</AcquiredDt>
        <CostOrOtherBasisAmt>6224</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>876 CLORA ANN AVE - BUILDING</PropertyDesc>
        <AcquiredDt>2023-09-29</AcquiredDt>
        <CostOrOtherBasisAmt>411405</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>27.5000</LifeRt>
        <CurrentYearExpenseAmt>4363</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>4363</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>765 CLORA ANN AVE - LAND</PropertyDesc>
        <AcquiredDt>2023-09-29</AcquiredDt>
        <CostOrOtherBasisAmt>6224</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>765 CLORA ANN AVE - BUILDING</PropertyDesc>
        <AcquiredDt>2023-09-29</AcquiredDt>
        <CostOrOtherBasisAmt>426405</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>27.5000</LifeRt>
        <CurrentYearExpenseAmt>4522</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>4522</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>787 CLORA ANN AVE - LAND</PropertyDesc>
        <AcquiredDt>2023-09-29</AcquiredDt>
        <CostOrOtherBasisAmt>6224</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>787 CLORA ANN AVE - BUILDING</PropertyDesc>
        <AcquiredDt>2023-09-29</AcquiredDt>
        <CostOrOtherBasisAmt>411405</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>27.5000</LifeRt>
        <CurrentYearExpenseAmt>4363</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>4363</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="RetDoc15">
      <LandEtcGrp>
        <CostOrOtherBasisAmt>5312024</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>241081</AccumulatedDepreciationAmt>
        <BookValueAmt>5070943</BookValueAmt>
        <EOYFMVAmt>6085000</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CostOrOtherBasisAmt>528476</CostOrOtherBasisAmt>
        <BookValueAmt>528476</BookValueAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <LegalFeesSchedule documentId="RetDoc16">
      <LegalFeesGrp>
        <CategoryTxt>LEGAL FEES</CategoryTxt>
        <LegalFeesAmt>2018</LegalFeesAmt>
      </LegalFeesGrp>
      <LegalFeesGrp>
        <CategoryTxt>875 CLORA ANN AVE</CategoryTxt>
        <LegalFeesAmt>1666</LegalFeesAmt>
        <AdjustedNetIncomeAmt>1666</AdjustedNetIncomeAmt>
      </LegalFeesGrp>
      <LegalFeesGrp>
        <CategoryTxt>898 CLORA ANN AVE</CategoryTxt>
        <LegalFeesAmt>1691</LegalFeesAmt>
        <AdjustedNetIncomeAmt>1691</AdjustedNetIncomeAmt>
      </LegalFeesGrp>
      <LegalFeesGrp>
        <CategoryTxt>788 CLORA ANN AVE</CategoryTxt>
        <LegalFeesAmt>1666</LegalFeesAmt>
        <AdjustedNetIncomeAmt>1666</AdjustedNetIncomeAmt>
      </LegalFeesGrp>
      <LegalFeesGrp>
        <CategoryTxt>876 CLORA ANN AVE</CategoryTxt>
        <LegalFeesAmt>1666</LegalFeesAmt>
        <AdjustedNetIncomeAmt>1666</AdjustedNetIncomeAmt>
      </LegalFeesGrp>
      <LegalFeesGrp>
        <CategoryTxt>765 CLORA ANN AVE</CategoryTxt>
        <LegalFeesAmt>1691</LegalFeesAmt>
        <AdjustedNetIncomeAmt>1691</AdjustedNetIncomeAmt>
      </LegalFeesGrp>
      <LegalFeesGrp>
        <CategoryTxt>787 CLORA ANN AVE</CategoryTxt>
        <LegalFeesAmt>1666</LegalFeesAmt>
        <AdjustedNetIncomeAmt>1666</AdjustedNetIncomeAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherExpensesSchedule documentId="RetDoc17">
      <OtherExpensesScheduleGrp>
        <Desc>1773 SCOTT AVE</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>1950</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1950</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1950</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>1776 SCOTT AVE</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>1777</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1777</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1777</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>1831 SCOTT AVE</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>1550</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1550</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1550</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>1834 SCOTT AVE</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>3759</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>3759</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>3759</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CLEANING AND MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>3080</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>3080</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>3080</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>UTILITY EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>165</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>165</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>165</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>1893 SCOTT AVE</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>1739</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1739</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1739</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CLEANING AND MAINTENANCE</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>UTILITY EXPENSE</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>1896 SCOTT AVE</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>1550</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1550</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1550</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CLEANING AND MAINTENANCE</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>UTILITY EXPENSE</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>829 BRYAN AVE</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CLEANING AND MAINTENANCE</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>1550</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1550</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1550</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>UTILITY EXPENSE</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>875 CLORA ANN AVE</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>596</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>596</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>898 CLORA ANN AVE</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>596</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>596</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>788 CLORA ANN AVE</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>1842</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>1842</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CLEANING AND MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>573</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>573</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>UTILITY EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>743</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>743</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>876 CLORA ANN AVE</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>700</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>700</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>765 CLORA ANN AVE</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>596</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>596</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>UTILITY EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>88</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>88</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>787 CLORA ANN AVE</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>596</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>596</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK SERVICE CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>347</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DUES AND SUBSCRIPTIONS</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>182</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc18">
      <OtherIncomeDetail>
        <Desc>875 CLORA ANN AVE</Desc>
        <RevenueAndExpensesPerBooksAmt>6600</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>6600</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>898 CLORA ANN AVE</Desc>
        <RevenueAndExpensesPerBooksAmt>7200</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>7200</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>788 CLORA ANN AVE</Desc>
        <RevenueAndExpensesPerBooksAmt>2200</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>2200</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>876 CLORA ANN AVE</Desc>
        <RevenueAndExpensesPerBooksAmt>6600</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>6600</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>765 CLORA ANN AVE</Desc>
        <RevenueAndExpensesPerBooksAmt>7080</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>7080</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>787 CLORA ANN AVE</Desc>
        <RevenueAndExpensesPerBooksAmt>6515</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>6515</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherLiabilitiesSchedule documentId="RetDoc19">
      <OtherLiabilitiesDetail>
        <Desc>DUE TO RUELAS ENTERPRISE</Desc>
        <BOYBookValueAmt>1214</BOYBookValueAmt>
        <EOYBookValueAmt>1214</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
      <OtherLiabilitiesDetail>
        <Desc>SECURITY DEPOSITS</Desc>
        <BOYBookValueAmt>16200</BOYBookValueAmt>
        <EOYBookValueAmt>30700</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
      <OtherLiabilitiesDetail>
        <Desc>PREPAYMENTS</Desc>
        <BOYBookValueAmt>2400</BOYBookValueAmt>
        <EOYBookValueAmt>2200</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
      <OtherLiabilitiesDetail>
        <Desc>LOAN FROM OTHER ENTITIES</Desc>
        <BOYBookValueAmt>387</BOYBookValueAmt>
        <EOYBookValueAmt>19390</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <OtherProfessionalFeesSchedule documentId="RetDoc20">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>1773 SCOTT AVE</CategoryTxt>
        <Amt>2784</Amt>
        <NetInvestmentIncomeAmt>2784</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2784</AdjustedNetIncomeAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>1776 SCOTT AVE</CategoryTxt>
        <Amt>2424</Amt>
        <NetInvestmentIncomeAmt>2424</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2424</AdjustedNetIncomeAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>1831 SCOTT AVE</CategoryTxt>
        <Amt>2112</Amt>
        <NetInvestmentIncomeAmt>2112</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2112</AdjustedNetIncomeAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>1834 SCOTT AVE</CategoryTxt>
        <Amt>1886</Amt>
        <NetInvestmentIncomeAmt>1886</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1886</AdjustedNetIncomeAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>1893 SCOTT AVE</CategoryTxt>
        <Amt>2112</Amt>
        <NetInvestmentIncomeAmt>2112</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2112</AdjustedNetIncomeAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>1896 SCOTT AVE</CategoryTxt>
        <Amt>2616</Amt>
        <NetInvestmentIncomeAmt>2616</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2616</AdjustedNetIncomeAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>829 BRYAN AVE</CategoryTxt>
        <Amt>2112</Amt>
        <NetInvestmentIncomeAmt>2112</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2112</AdjustedNetIncomeAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>875 CLORA ANN AVE</CategoryTxt>
        <Amt>528</Amt>
        <AdjustedNetIncomeAmt>528</AdjustedNetIncomeAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>898 CLORA ANN AVE</CategoryTxt>
        <Amt>384</Amt>
        <AdjustedNetIncomeAmt>384</AdjustedNetIncomeAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>788 CLORA ANN AVE</CategoryTxt>
        <Amt>330</Amt>
        <AdjustedNetIncomeAmt>330</AdjustedNetIncomeAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>876 CLORA ANN AVE</CategoryTxt>
        <Amt>352</Amt>
        <AdjustedNetIncomeAmt>352</AdjustedNetIncomeAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>765 CLORA ANN AVE</CategoryTxt>
        <Amt>667</Amt>
        <AdjustedNetIncomeAmt>667</AdjustedNetIncomeAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>787 CLORA ANN AVE</CategoryTxt>
        <Amt>521</Amt>
        <AdjustedNetIncomeAmt>521</AdjustedNetIncomeAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="RetDoc21">
      <TaxesDetail>
        <CategoryTxt>LICENSES AND PERMITS</CategoryTxt>
        <Amt>200</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>PROPERTY TAX</CategoryTxt>
        <Amt>240</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>