﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-10-08T08:11:08-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>522367819</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Carey &amp; Hanna CPAs</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1000 Town Center DrSuite 200</AddressLine1Txt>
        <CityNm>Oxnard</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93036</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>954076358</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>TOPA INSTITUTE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>PKA YIDDISHKAYT</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>TOPA</BusinessNameControlTxt>
      <PhoneNum>3104240274</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 999</AddressLine1Txt>
        <CityNm>OJAI</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93024</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARISA PECK JOHNSON</PersonNm>
      <PersonTitleTxt>Executive Director</PersonTitleTxt>
      <SignatureDt>2025-10-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LEAH M LAAN CPA</PreparerPersonNm>
      <PTIN>P01438999</PTIN>
      <PhoneNum>8056440697</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="IRS990" referenceDocumentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <USAddress>
        <AddressLine1Txt>PO BOX 999</AddressLine1Txt>
        <CityNm>OJAI</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93024</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>457437</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.TOPAINSTITUTE.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1986</FormationYr>
      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE TOPA INSTITUTE IS AN ARTS, CULTURE, AND EDUCATIONAL RETREAT CENTER &amp; LAND SANCTUARY SET ATOP AN AWE-INSPIRING RIDGE IN THE UPPER OJAI VALLEY. TOPA INSTITUTE HOSTS CREATIVE WORKSHOPS, CLASSES, AND GATHERINGS FACILITATED BY LEADING TEACHERS, ARTISTS, AND CULTURE MAKERS IN THEIR FIELDS. THE INSTITUTE'S PROGRAMMATIC OFFERINGS FALL UNDER THREE INTERCONNECTED UMBRELLA CATEGORIES: ARTS AND CULTURE, LAND CONNECTION, YOUTH EDUCATION.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>5</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>5</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>11</TotalEmployeeCnt>
      <TotalVolunteersCnt>3</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>142108</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>153606</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>289606</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>254708</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>10295</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>18861</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>10865</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>30262</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>452874</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>457437</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>468542</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>450993</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>411166</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>501219</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>879708</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>952212</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-426834</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-494775</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>2033731</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>745633</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>1439</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>3026</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>2032292</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>742607</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>THE TOPA INSTITUTE IS AN ARTS, CULTURE, AND EDUCATIONAL RETREAT CENTER &amp; LAND SANCTUARY SET ATOP AN AWE-INSPIRING RIDGE IN THE UPPER OJAI VALLEY. TOPA INSTITUTE HOSTS CREATIVE WORKSHOPS, CLASSES, AND GATHERINGS FACILITATED BY LEADING TEACHERS, ARTISTS, AND CULTURE MAKERS IN THEIR FIELDS. THE INSTITUTE'S PROGRAMMATIC OFFERINGS FALL UNDER THREE INTERCONNECTED UMBRELLA CATEGORIES: ARTS AND CULTURE, LAND CONNECTION, YOUTH EDUCATION.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>225329</ExpenseAmt>
      <Desc>ARTS AND CULTURE PROGRAMS: THE INSTITUTE CRAFTS PROJECTS THAT ENGAGE WITH INTERCULTURAL HISTORY.TO FIND MODELS OF CREATIVITY, INTERCONNECTION, AND VIBRANCE IN THE FACE OF CHALLENGE, LOSS, AND TRAUMA. WE INCUBATE NEW ARTS PROGRAMS INSPIRED BY OUR UNIQUE POINT OF VIEW AND RESIDENTIAL RETREATS LED BY LEADERS IN CONTEMPORARY ARTS AND CULTURE.ARTS AND CULTURE PROGRAMS: TOPA INSTITUTE HOSTS RESIDENTIAL ARTIST PROGRAMS THAT BRING TOGETHER A BROAD, TRANSDISCIPLINARY ALLIANCE OF ARTISTS.TO CELEBRATE AND EXPLORE THE EVERYDAY AND HISTORICAL INTERSECTIONS, PARTICULARLY FOCUSED ON WORK WHERE MARGINALIZED CULTURES, LANGUAGES, AND PEOPLE MAKE CONTACT.ARTS AND CULTURE PROGRAMS: THE ORGANIZATION FOSTERS AND PROMOTES CULTURAL AWARENESSAND EDUCATION OF YIDDISH AND MINORITY CULTURES IN A CONTEMPORARY SETTING.THE ORGANIZATION PRODUCES CONCERTS, FILM SCREENINGS, LECTURES, PERFORMANCES, ANDWORKSHOPS FOR FREE OR OFFERED AT A SUBSIDIZED LOW COST.NATURE CONNECTION PROGRAMS: THE INSTITUTE OFFER PROGRAMS THAT PROVIDE EDUCATION INREGENERATIVE LAND AND WATER PRACTICES, ECOLOGY, PERMACULTURE, SEED-KEEPING,HERBALISM, FIRE-SAFETY CLEARANCE, AND NATURAL BUILDING.HOLISTIC SUSTAINABILITY PROGRAMS INCLUDE OPPORTUNITIES TO TEND THE LAND AND ENGAGEPARTICIPANTS OF ALL AGES IN HISTORICAL PRACTICES AND FUTURE POSSIBILITIES FORMUTUALLY BENEFICIAL HUMAN RELATIONSHIPS WITH LAND.NATURE CONNECTION PROGRAMS: ADDITIONAL NATURE CONNECTION ACTIVITIES INCLUDE GUIDEDNATURE WALKS AND EXPLORATION, PLANT IDENTIFICATION, AWARENESS GAMES, CRAFTS UTILIZING WHAT WE FIND IN OUR NATURAL ENVIRONMENT, AND EXPLORING ECOSYSTEMS.EDUCATIONAL PROGRAMS: WE OFFER MULTI-DAY RETREATS DESIGNED TO SUPPORT SCHOOLS,INDIVIDUALS, AND GROUPS, TO HELP MARK LIFE TRANSITIONS. SUCH PROGRAMS BY COMBININGDEEP LISTENING PRACTICES WITH NATURE-BASED ACTIVITIES, GROUP BUILDING, AND FUN,"PASSAGEWAYS" PROGRAMS CHALLENGE PARTICIPANTS TO INVEST IN THEMSELVES, FIND MEANINGIN THE CHANGING STAGES OF THEIR LIVES.EDUCATIONAL PROGRAMS: HOLISTIC EDUCATIONAL PROGRAMMING OFFERS A UNIQUE COMBINATION OF SOCIAL-EMOTIONAL AND ENVIRONMENTAL EDUCATION PRACTICES THAT BRING TOGETHER DEEP AND EMPATHIC LISTENING PRACTICES WITH NATURE-BASED ACTIVITIES.OUTREACH: TOPA INSTITUTE PUBLISHES A SERIES OF ONLINE PUBLICATIONS AIMED ATPROMOTING ARTS, CULTURE, AND EDUCATION VIA ITS WEBSITE AND ELECTRONIC NEWSLETTERS.</Desc>
      <TotalProgramServiceExpensesAmt>225329</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="IRS990ScheduleA">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="IRS990ScheduleD">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="IRS990ScheduleD">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="IRS990ScheduleD">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="IRS990ScheduleD">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="IRSScheduleD">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="IRS990ScheduleD">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="IRS990ScheduleD">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="IRS990ScheduleD">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="IRS990ScheduleD">true</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="IRS990ScheduleD">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="IRS990ScheduleD">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>34</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>11</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <Form8282FiledCnt>0</Form8282FiledCnt>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>5</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>5</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>false</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>MARISA PECK JOHNSON</PersonNm>
        <PhoneNum>3104240274</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO BOX 999</AddressLine1Txt>
          <CityNm>OJAI</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93024</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT ADLER PECKERAR</PersonNm>
        <TitleTxt>CEO</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>109298</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BONNIE TAMBLYN</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHoursPerWeekRt>8.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>O'KAWAI KIN</PersonNm>
        <TitleTxt>CFO</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LYNN FRANCES JAE</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARC ROSNER</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>AARON PALEY</PersonNm>
        <TitleTxt>Chairman</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STEVE AIZENSTAT</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>109298</TotalReportableCompFromOrgAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <AllOtherContributionsAmt>153606</AllOtherContributionsAmt>
      <TotalContributionsAmt>153606</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>EDUCATIONAL PROGRAMS</Desc>
        <TotalRevenueColumnAmt>254708</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>254708</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>254708</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>18861</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>18861</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <IncmFromInvestBondProceedsGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </IncmFromInvestBondProceedsGrp>
      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </RoyaltiesRevenueGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetRentalIncomeOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetGainOrLossInvestmentsGrp>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncomeFromGamingGrp>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>VENUE RENTAL INCOME</Desc>
        <TotalRevenueColumnAmt>30262</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>30262</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>30262</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>457437</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>303831</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>0</TotalAmt>
      </ForeignGrantsGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>0</TotalAmt>
      </BenefitsToMembersGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>109298</TotalAmt>
        <ManagementAndGeneralAmt>109298</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>0</TotalAmt>
      </CompDisqualPersonsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>296867</TotalAmt>
        <ManagementAndGeneralAmt>296867</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>0</TotalAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>0</TotalAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>44828</TotalAmt>
        <ManagementAndGeneralAmt>44828</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>8681</TotalAmt>
        <ManagementAndGeneralAmt>8681</ManagementAndGeneralAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>43077</TotalAmt>
        <ProgramServicesAmt>43077</ProgramServicesAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesProfFundraising>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesProfFundraising>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>113819</TotalAmt>
        <ProgramServicesAmt>113819</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>13739</TotalAmt>
        <ProgramServicesAmt>13739</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>3063</TotalAmt>
        <ProgramServicesAmt>667</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2396</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>0</TotalAmt>
      </InformationTechnologyGrp>
      <RoyaltiesGrp>
        <TotalAmt>0</TotalAmt>
      </RoyaltiesGrp>
      <OccupancyGrp>
        <TotalAmt>85865</TotalAmt>
        <ManagementAndGeneralAmt>85865</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>618</TotalAmt>
        <ManagementAndGeneralAmt>618</ManagementAndGeneralAmt>
      </TravelGrp>
      <PymtTravelEntrtnmntPubOfclGrp>
        <TotalAmt>0</TotalAmt>
      </PymtTravelEntrtnmntPubOfclGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>0</TotalAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>0</TotalAmt>
      </InterestGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>0</TotalAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>0</TotalAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>98077</TotalAmt>
        <ManagementAndGeneralAmt>98077</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>FACILITIES/LAND</Desc>
        <TotalAmt>50049</TotalAmt>
        <ManagementAndGeneralAmt>50049</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>UTILITIES</Desc>
        <TotalAmt>15594</TotalAmt>
        <ManagementAndGeneralAmt>15594</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CATERING/HOSPITALITY</Desc>
        <TotalAmt>13182</TotalAmt>
        <ProgramServicesAmt>13182</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>COMPUTER SOFTWARE/SERVICES</Desc>
        <TotalAmt>11477</TotalAmt>
        <ProgramServicesAmt>11477</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>43978</TotalAmt>
        <ProgramServicesAmt>29368</ProgramServicesAmt>
        <ManagementAndGeneralAmt>14610</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>952212</TotalAmt>
        <ProgramServicesAmt>225329</ProgramServicesAmt>
        <ManagementAndGeneralAmt>726883</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>563701</BOYAmt>
        <EOYAmt>227848</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>459604</BOYAmt>
        <EOYAmt>198972</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <EOYAmt>0</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <BOYAmt>10944</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </AccountsReceivableGrp>
      <ReceivablesFromOfficersEtcGrp>
        <EOYAmt>0</EOYAmt>
      </ReceivablesFromOfficersEtcGrp>
      <RcvblFromDisqualifiedPrsnGrp>
        <EOYAmt>0</EOYAmt>
      </RcvblFromDisqualifiedPrsnGrp>
      <OthNotesLoansReceivableNetGrp>
        <EOYAmt>0</EOYAmt>
      </OthNotesLoansReceivableNetGrp>
      <InventoriesForSaleOrUseGrp>
        <EOYAmt>0</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <EOYAmt>0</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>268562</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>16622</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>994478</BOYAmt>
        <EOYAmt>251940</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <InvestmentsOtherSecuritiesGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <InvestmentsProgramRelatedGrp>
        <EOYAmt>0</EOYAmt>
      </InvestmentsProgramRelatedGrp>
      <IntangibleAssetsGrp>
        <EOYAmt>0</EOYAmt>
      </IntangibleAssetsGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>5004</BOYAmt>
        <EOYAmt>66873</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>2033731</BOYAmt>
        <EOYAmt>745633</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>1439</BOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <EOYAmt>3026</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>1439</BOYAmt>
        <EOYAmt>3026</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1913291</BOYAmt>
        <EOYAmt>742607</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>119001</BOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>2032292</BOYAmt>
        <EOYAmt>742607</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>2033731</BOYAmt>
        <EOYAmt>745633</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>-494775</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>-794910</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="24020490" softwareVersionNum="2024v5.2">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>309060</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>303897</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>49759</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>142108</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>153606</CurrentTaxYearAmt>
        <TotalAmt>958430</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>309060</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>303897</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>49759</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>142108</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>153606</CurrentTaxYearAmt>
        <TotalAmt>958430</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>0</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>958430</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus1YearAmt>10295</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3746</CurrentTaxYearAmt>
        <TotalAmt>14041</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus1YearAmt>10865</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>10865</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>983336</TotalSupportAmt>
      <PublicSupportCY170Pct>0.97470</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.98220</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="24020490" softwareVersionNum="2024v5.2">
      <LeaseholdImprovementsGrp>
        <InvestmentCostOrOtherBasisAmt>138637</InvestmentCostOrOtherBasisAmt>
        <OtherCostOrOtherBasisAmt>107911</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>3594</DepreciationAmt>
        <BookValueAmt>242954</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <InvestmentCostOrOtherBasisAmt>22014</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>13028</DepreciationAmt>
        <BookValueAmt>8986</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>251940</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>CAPITALIZED PAYROLL</Desc>
        <BookValueAmt>66873</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>66873</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>CREDIT CARDS</Desc>
        <Amt>296</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL LIABILITIES</Desc>
        <Amt>2730</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>3026</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>No review was or will be conducted.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>No documents available to the public.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR PERIOD ADJUST- OJAI FOUNDATION MERGER = -$794910</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>