﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-07T14:52:14-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>814814628</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Nicholls Tax &amp; Accounting</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3140 Dayton-Xenia Road Ste B</AddressLine1Txt>
        <CityNm>Dayton</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>45434</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>316060712</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>J ALLEN MCCLAIN TRUST</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% DAVID PENDRY</InCareOfNm>
      <BusinessNameControlTxt>JALL</BusinessNameControlTxt>
      <PhoneNum>9373724919</PhoneNum>
      <USAddress>
        <AddressLine1Txt>133 EAST MARKET STREET</AddressLine1Txt>
        <CityNm>XENIA</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>45385</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DAVID PENDRY</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>9373724919</PhoneNum>
      <SignatureDt>2025-09-26</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>TODD R NICHOLLS</PreparerPersonNm>
      <PTIN>P01715213</PTIN>
      <PhoneNum>9374268024</PhoneNum>
      <PreparationDt>2025-11-07</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990PF documentId="IRS990PF">
      <Organization4947a1TrtdPFInd>X</Organization4947a1TrtdPFInd>
      <FMVAssetsEOYAmt>727620</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>20026</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>20026</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>19364</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>330127</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>19364</CapGainNetIncmNetInvstIncmAmt>
        <NetSTCapitalGainAdjNetIncmAmt>2709</NetSTCapitalGainAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>39390</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>39390</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>2709</TotalAdjNetIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>3382</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>3382</CompOfcrDirTrstDsbrsChrtblAmt>
        <OthEmplSlrsWgsRevAndExpnssAmt>5813</OthEmplSlrsWgsRevAndExpnssAmt>
        <OthEmplSlrsWgsDsbrsChrtblAmt>5813</OthEmplSlrsWgsDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">750</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesChrtblPrpsAmt>750</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSchedule">4223</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>4223</OtherProfFeesNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">242</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>242</TaxesNetInvstIncmAmt>
        <PrintingAndPubRevAndExpnssAmt>53</PrintingAndPubRevAndExpnssAmt>
        <PrintingAndPubDsbrsChrtblAmt>53</PrintingAndPubDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedul-133-Copy1">322</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>15</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>307</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>14785</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>4480</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>10305</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>14785</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>4480</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>10305</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>24605</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>34910</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2709</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>50337</CashBOYAmt>
        <CashEOYAmt>39813</CashEOYAmt>
        <CashEOYFMVAmt>39813</CashEOYFMVAmt>
        <OtherNtsAndLoansRcvblAmt>61115</OtherNtsAndLoansRcvblAmt>
        <OtherNtsAndLoansRcvblBOYAmt>61115</OtherNtsAndLoansRcvblBOYAmt>
        <OtherNtsAndLoansRcvblEOYAmt>61115</OtherNtsAndLoansRcvblEOYAmt>
        <OtherNtsAndLoansRcvblEOYFMVAmt>61115</OtherNtsAndLoansRcvblEOYFMVAmt>
        <CorporateBondsBOYAmt>552492</CorporateBondsBOYAmt>
        <CorporateBondsEOYAmt referenceDocumentId="InvestmentsCorpBondsSchedule">587621</CorporateBondsEOYAmt>
        <CorporateBondsEOYFMVAmt>626692</CorporateBondsEOYFMVAmt>
        <TotalAssetsBOYAmt>663944</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>688549</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>727620</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>208742</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>208742</CapitalStockEOYAmt>
        <RetainedEarningBOYAmt>455202</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>479807</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>663944</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>688549</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>663944</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>688549</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>663944</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>24605</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>688549</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>688549</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>COMMONWEALTH STOCK 188775</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-12-14</AcquiredDt>
          <SoldDt>2024-11-12</SoldDt>
          <GrossSalesPriceAmt>140131</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>137422</CostOrOtherBasisAmt>
          <GainOrLossAmt>2709</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>2709</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>COMMONWEALTH STOCK 188775</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2022-10-24</AcquiredDt>
          <SoldDt>2024-11-12</SoldDt>
          <GrossSalesPriceAmt>183091</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>173341</CostOrOtherBasisAmt>
          <GainOrLossAmt>9750</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>9750</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>COMMONWEALTH CAP GAIN DISTRIBUTIONS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-01-01</AcquiredDt>
          <SoldDt>2024-12-13</SoldDt>
          <GrossSalesPriceAmt>6905</GrossSalesPriceAmt>
          <GainOrLossAmt>6905</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>6905</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>19364</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>2709</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>485</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>485</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>485</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>485</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>OH</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd referenceDocumentId="ExplnOfNonFilingWithAGStmt">false</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <IndividualWithBooksNm>DAVID L PENDRY TRUSTEEATTORNEY</IndividualWithBooksNm>
        <PhoneNum>9373724919</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>133 EAST MARKET STREET</AddressLine1Txt>
          <CityNm>XENIA</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>45385</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>true</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>true</UndistributedIncomePYInd>
        <UndistributedIncomePY1Yr>2023</UndistributedIncomePY1Yr>
        <UndistrIncmSect4942a2NotAppInd>false</UndistrIncmSect4942a2NotAppInd>
        <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>DAVID L PENDRY</PersonNm>
          <USAddress>
            <AddressLine1Txt>133 EAST MARKET STREET</AddressLine1Txt>
            <CityNm>XENIA</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>45385</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>3382</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SHEILA R HOAG</PersonNm>
          <USAddress>
            <AddressLine1Txt>133 EAST MARKET STREET</AddressLine1Txt>
            <CityNm>XENIA</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>45385</ZIPCd>
          </USAddress>
          <TitleTxt>ADMINISTRATOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.60</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>5813</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>NEW EDUCATIONAL LOANS TO INDIVIDUALS</Description1Txt>
        <Expenses1Amt>0</Expenses1Amt>
        <TotalAmt>0</TotalAmt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>610351</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>42199</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>652550</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>652550</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>9788</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>642762</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>32138</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>32138</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>485</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>485</TotalTaxAmt>
        <DistributableBeforeAdjAmt>31653</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>31653</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>31653</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>10305</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>10305</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>31653</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>28248</UndistributedIncomePYAmt>
        <QualifyingDistributionsAmt>10305</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>10305</AppliedToYear1Amt>
        <Taxable2Amt>17943</Taxable2Amt>
        <UndistributedIncomeCYAmt>31653</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>DAVID L PENDRY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>133 EAST MARKET STREET</AddressLine1Txt>
            <CityNm>XENIA</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>45385</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>9373724919</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>APPLICATIONS ARE AVAILABLE ON REQUEST FROM DAVID L PENDRY 133 EAST MARKET STREET XENIA, OHIO 45385</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>MAY 31ST OF EACH YEAR</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>MUST BE A GRADUATE OF A GREENE COUNTY, OHIO HIGH SCHOOL</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <TotalGrantOrContriPdDurYrAmt>0</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>19978</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>19364</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>39342</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>39342</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule">
      <AccountingFeesDetail>
        <CategoryTxt>TAX PREP</CategoryTxt>
        <Amt>750</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>750</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <ExplnOfNonFilingWithAGStmt documentId="ExplnOfNonFilingWithAGStmt">
      <ExplanationTxt>THE OH ATTORNEY GENERAL DOES NOT ACCEPT 990PF FILING THERE IS A SEPARATE CHARITABLEFILING THAT IS SUBMITTED</ExplanationTxt>
    </ExplnOfNonFilingWithAGStmt>
    <InvestmentsCorpBondsSchedule documentId="InvestmentsCorpBondsSchedule">
      <InvestmentsCorporateBondsGrp>
        <BondNm>COMMONWEALTH</BondNm>
        <EOYBookValueAmt>587621</EOYBookValueAmt>
        <EOYFMVAmt>626692</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
    </InvestmentsCorpBondsSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule">
      <OtherExpensesScheduleGrp>
        <Desc>BANK FEES 5 3</Desc>
        <RevenueAndExpensesPerBooksAmt>15</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>15</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>0</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>POSTAGE</Desc>
        <RevenueAndExpensesPerBooksAmt>82</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>82</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>GREENE COUNTY FILING FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>25</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>25</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OH VERIFICATION FILING</Desc>
        <RevenueAndExpensesPerBooksAmt>200</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>200</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>INVESTMENT FEES</CategoryTxt>
        <Amt>4223</Amt>
        <NetInvestmentIncomeAmt>4223</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule">
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAX</CategoryTxt>
        <Amt>242</Amt>
        <NetInvestmentIncomeAmt>242</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>