﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2024v5.2" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-09-13T17:17:13-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-07-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>204851730</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Entholpy EMC Inc</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>46520 Fremont Blvd</AddressLine1Txt>
        <AddressLine2Txt>Ste606</AddressLine2Txt>
        <CityNm>Fremont</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94538</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-08-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>872523588</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Qing Zhou and Rong Nie Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Rong Nie</InCareOfNm>
      <BusinessNameControlTxt>QING</BusinessNameControlTxt>
      <PhoneNum>9495103864</PhoneNum>
      <USAddress>
        <AddressLine1Txt>38 Potomac</AddressLine1Txt>
        <CityNm>Irvine</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92620</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RONG NIE</PersonNm>
      <PersonTitleTxt>CFO</PersonTitleTxt>
      <PhoneNum>9495103864</PhoneNum>
      <SignatureDt>2025-09-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DANMING XU</PreparerPersonNm>
      <PTIN>P00728294</PTIN>
      <PhoneNum>4089962002</PhoneNum>
      <PreparationDt>2025-09-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="10">
    <IRS990PF documentId="IRS990PF-133-Copy1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>378782</FMVAssetsEOYAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>30000</ContriRcvdRevAndExpnssAmt>
        <DividendsRevAndExpnssAmt>5777</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>5777</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt referenceDocumentId="GainLossSaleOtherAss-133-Copy1">78257</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>622852</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>78257</CapGainNetIncmNetInvstIncmAmt>
        <NetSTCapitalGainAdjNetIncmAmt>29848</NetSTCapitalGainAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>114034</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>84034</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>29848</TotalAdjNetIncmAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFee-133-Copy1">6080</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesDsbrsChrtblAmt>6080</OtherProfFeesDsbrsChrtblAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule-133-Copy1">26</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>26</TaxesNetInvstIncmAmt>
        <TravConfMeetingRevAndExpnssAmt>3289</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingDsbrsChrtblAmt>3289</TravConfMeetingDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedul-133-Copy1">414</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>414</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>9809</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>26</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>9783</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>4840</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>4840</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>14649</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>26</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>14623</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>99385</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>84008</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>29848</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>8269</CashBOYAmt>
        <CashEOYAmt>2616</CashEOYAmt>
        <CashEOYFMVAmt>2616</CashEOYFMVAmt>
        <SavAndTempCashInvstEOYAmt>259013</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>259013</SavAndTempCashInvstEOYFMVAmt>
        <USGovernmentObligationsBOYAmt>40000</USGovernmentObligationsBOYAmt>
        <USGovernmentObligationsEOYAmt referenceDocumentId="InvestmentsGovtOb-375-50-Copy1">40000</USGovernmentObligationsEOYAmt>
        <USGovtObligationsEOYFMVAmt>45380</USGovtObligationsEOYFMVAmt>
        <CorporateStockBOYAmt>162378</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="InvestmentsCorpStock-141-Copy1">8403</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>13413</CorporateStockEOYFMVAmt>
        <OtherAssetsBOYAmt>58929</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt>58929</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="OtherAssetsSchedule-133-Copy1">58360</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>269576</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>368961</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>378782</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>269576</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>368961</CapitalStockEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>269576</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>368961</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>269576</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>368961</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>269576</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>99385</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>368961</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>368961</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Vanguard AC4477 ST Common Stocks</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-06-01</AcquiredDt>
          <SoldDt>2024-12-31</SoldDt>
          <GrossSalesPriceAmt>475355</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>445507</CostOrOtherBasisAmt>
          <GainOrLossAmt>29848</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>29848</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Vanguard AC4477 LT Common Stocks</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2022-07-31</AcquiredDt>
          <SoldDt>2024-11-15</SoldDt>
          <GrossSalesPriceAmt>147497</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>99088</CostOrOtherBasisAmt>
          <GainOrLossAmt>48409</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>48409</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>78257</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>29848</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>1168</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>1168</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>1168</TaxBasedOnInvestmentIncomeAmt>
        <ExemptFrgnOrgTaxWthldAtSrceAmt>0</ExemptFrgnOrgTaxWthldAtSrceAmt>
        <TaxDueAmt>1168</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>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd referenceDocumentId="SubstantialContribut-144-Copy1">true</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>Qing Zhou</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>9495103751</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>38 Potomac</AddressLine1Txt>
          <CityNm>Irvine</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92620</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>true</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <UndistrIncmSect4942a2NotAppInd>false</UndistrIncmSect4942a2NotAppInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <ExcessBusinessHoldingsInd>false</ExcessBusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <TransactionsFailToQlfyAsExcInd>false</TransactionsFailToQlfyAsExcInd>
        <MaintainedExpenditureRspnsInd>false</MaintainedExpenditureRspnsInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <ProceedsOrNetIncomeInd>false</ProceedsOrNetIncomeInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>QING ZHOU</PersonNm>
          <USAddress>
            <AddressLine1Txt>38 Potomac</AddressLine1Txt>
            <CityNm>Irvine</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92620</ZIPCd>
          </USAddress>
          <TitleTxt>CEO</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>RONG NIE</PersonNm>
          <USAddress>
            <AddressLine1Txt>38 Potomac</AddressLine1Txt>
            <CityNm>Irvine</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92620</ZIPCd>
          </USAddress>
          <TitleTxt>CFO</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>159277</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>147127</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>58411</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>364815</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>364815</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>5472</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>359343</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>17967</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>17967</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>1168</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>1168</TotalTaxAmt>
        <DistributableBeforeAdjAmt>16799</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>16799</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>16799</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>14623</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>14623</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>16799</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr3Amt>1033</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>4639</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>223</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>5895</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>14623</QualifyingDistributionsAmt>
        <AppliedToPriorYearsAmt>0</AppliedToPriorYearsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>14623</AppliedToCurrentYearAmt>
        <ExcessDistriCyovAppCYCorpusAmt>2176</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>2176</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>3719</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>3719</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear2Amt>3496</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>223</ExcessFromYear1Amt>
      </UndistributedIncomeGrp>
      <PrivateOperatingFoundationsGrp>
        <LessorAdjNetIncmMinInvstRetGrp>
          <CurrentYearAmt>0</CurrentYearAmt>
          <TotalAmt>0</TotalAmt>
        </LessorAdjNetIncmMinInvstRetGrp>
        <QualifyingDistributionsGrp>
          <TotalAmt>0</TotalAmt>
        </QualifyingDistributionsGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>QING ZHOU</ContributingManagerNm>
        <ContributingManagerNm>RONG NIE</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Timberwolf Instrumental Music Boosters Northwood High School</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>4790 IRVINE BLVD STE 105-586</AddressLine1Txt>
            <CityNm>Irvine</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92620</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC Public charity de</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Educational</GrantOrContributionPurposeTxt>
          <Amt>100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Second Harvest Food Bank Of Orange County Inc</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>8014 Marine Way</AddressLine1Txt>
            <CityNm>Irvine</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92620</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC Public charity de</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Studysmart Youth Services Inc</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1 CASTLEBAR</AddressLine1Txt>
            <CityNm>Irvine</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92620</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC Public charity de</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Educational</GrantOrContributionPurposeTxt>
          <Amt>100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>American Online Giving Foundation Inc</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>40 East Main Street Ste 887</AddressLine1Txt>
            <CityNm>Newark</CityNm>
            <StateAbbreviationCd>DE</StateAbbreviationCd>
            <ZIPCd>19711</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC Public charity de</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Active Minds</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>2001 S St NW Ste 700</AddressLine1Txt>
            <CityNm>Washington</CityNm>
            <StateAbbreviationCd>DC</StateAbbreviationCd>
            <ZIPCd>20009</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC Public charity de</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>265</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>UC San Diego</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>9500 Gilman Drive Ste 0940</AddressLine1Txt>
            <CityNm>La Jolla</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92093</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC Public charity de</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Student Health and Well-Being Fund</GrantOrContributionPurposeTxt>
          <Amt>250</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Ronald McDonald House Charities of Southern California</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>4560 Fountain Avenue</AddressLine1Txt>
            <CityNm>Los Angeles</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90029</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC Public charity de</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Charitable</GrantOrContributionPurposeTxt>
          <Amt>265</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>The Salvation Army</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>30840 Hawthorne Blvd</AddressLine1Txt>
            <CityNm>Rancho Palos Verdes</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90275</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC Public charity de</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Charitable</GrantOrContributionPurposeTxt>
          <Amt>260</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Shanxi Agriculture University Education Foundation</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientForeignAddress>
            <AddressLine1Txt>No81 Longcheng StreetXiaodian Tai</AddressLine1Txt>
            <CityNm>Taiyuan</CityNm>
            <ProvinceOrStateNm>Shanxi</ProvinceOrStateNm>
            <CountryCd>CH</CountryCd>
            <ForeignPostalCd>030031</ForeignPostalCd>
          </RecipientForeignAddress>
          <RecipientFoundationStatusTxt>PC Public charity de</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Educational</GrantOrContributionPurposeTxt>
          <Amt>1400</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Taiyuan Children Welfare Institute</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientForeignAddress>
            <AddressLine1Txt>Shang Zhuang St 121 Wan Bo lin Ste</AddressLine1Txt>
            <CityNm>Taiyuan</CityNm>
            <ProvinceOrStateNm>Shanxi</ProvinceOrStateNm>
            <CountryCd>CH</CountryCd>
            <ForeignPostalCd>030027</ForeignPostalCd>
          </RecipientForeignAddress>
          <RecipientFoundationStatusTxt>PC Public charity de</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Charitable</GrantOrContributionPurposeTxt>
          <Amt>1400</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>JOHN TICHY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>4515 Portola Parkway</AddressLine1Txt>
            <CityNm>Irvine</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92620</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>I Individual person</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Charitable</GrantOrContributionPurposeTxt>
          <Amt>200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>4840</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>5777</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>78257</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>84034</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>84034</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>
    <IRS990ScheduleB documentId="IRS990ScheduleB-175-Copy1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>QING ZHOU</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>38 Potomac</AddressLine1Txt>
          <CityNm>Irvine</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92620</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>15000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorPersonNm>RONG NIE</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>38 Potomac</AddressLine1Txt>
          <CityNm>Irvine</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92620</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>15000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <GainLossSaleOtherAssetsSch documentId="GainLossSaleOtherAss-133-Copy1">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>Vanguard AC4477 ST Stock</AssetDesc>
        <AcquiredDt>2024-01</AcquiredDt>
        <HowAcquiredTxt>Purchased</HowAcquiredTxt>
        <SoldDt>2024-12</SoldDt>
        <PurchaserNameGrp>
          <PersonNm>12312024</PersonNm>
        </PurchaserNameGrp>
        <GrossSalesPriceAmt>475355</GrossSalesPriceAmt>
        <BasisAmt>445507</BasisAmt>
        <TotalNetAmt>29848</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>Vanguard AC4477 LT Stock</AssetDesc>
        <AcquiredDt>2022-07</AcquiredDt>
        <SoldDt>2024-11</SoldDt>
        <PurchaserNameGrp>
          <PersonNm>11152024</PersonNm>
        </PurchaserNameGrp>
        <GrossSalesPriceAmt>147497</GrossSalesPriceAmt>
        <BasisAmt>99088</BasisAmt>
        <TotalNetAmt>48409</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <InvestmentsCorpStockSchedule documentId="InvestmentsCorpStock-141-Copy1">
      <InvestmentsCorporateStockGrp>
        <StockNm>Vanguard AcctXXXX4477 Common Stocks</StockNm>
        <EOYBookValueAmt>8403</EOYBookValueAmt>
        <EOYFMVAmt>13413</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsGovtObligationsSch documentId="InvestmentsGovtOb-375-50-Copy1">
      <USGovtObligationsBookVlEOYAmt>40000</USGovtObligationsBookVlEOYAmt>
      <USGovtObligationsEOYFMVAmt>45380</USGovtObligationsEOYFMVAmt>
    </InvestmentsGovtObligationsSch>
    <OtherAssetsSchedule documentId="OtherAssetsSchedule-133-Copy1">
      <OtherAssetsScheduleGrp>
        <Desc>USC Syndication REIT</Desc>
        <BOYBookValueAmt>58929</BOYBookValueAmt>
        <EOYBookValueAmt>58929</EOYBookValueAmt>
        <EOYFMVAmt>58360</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedul-391-Copy1">
      <OtherExpensesScheduleGrp>
        <Desc>Office Expenses</Desc>
        <RevenueAndExpensesPerBooksAmt>391</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>391</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Postage</Desc>
        <RevenueAndExpensesPerBooksAmt>23</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>23</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFee-133-Copy1">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>Fed State Filling Fee</CategoryTxt>
        <Amt>50</Amt>
        <DisbursementsCharitablePrpsAmt>50</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>Bank Fee</CategoryTxt>
        <Amt>30</Amt>
        <DisbursementsCharitablePrpsAmt>30</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>Tax Preparation Fee</CategoryTxt>
        <Amt>6000</Amt>
        <DisbursementsCharitablePrpsAmt>6000</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <SubstantialContributorsSch documentId="SubstantialContribut-494-Copy1">
      <SubstantialContributorDetail>
        <PersonNm>QING ZHOU</PersonNm>
        <USAddress>
          <AddressLine1Txt>38 Potomac</AddressLine1Txt>
          <CityNm>Irvine</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92620</ZIPCd>
        </USAddress>
      </SubstantialContributorDetail>
      <SubstantialContributorDetail>
        <PersonNm>RONG NIE</PersonNm>
        <USAddress>
          <AddressLine1Txt>38 Potomac</AddressLine1Txt>
          <CityNm>Irvine</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92620</ZIPCd>
        </USAddress>
      </SubstantialContributorDetail>
    </SubstantialContributorsSch>
    <TaxesSchedule documentId="TaxesSchedule-133-Copy1">
      <TaxesDetail>
        <CategoryTxt>Income Taxes</CategoryTxt>
        <Amt>26</Amt>
        <NetInvestmentIncomeAmt>26</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>