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        <CityNm>Stockton</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95207</ZIPCd>
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    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
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      <BusinessName>
        <BusinessNameLine1Txt>Ocella Riley Memorial Fund</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CO Christopher Eley Attorney</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>OCEL</BusinessNameControlTxt>
      <PhoneNum>2094705192</PhoneNum>
      <USAddress>
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        <CityNm>Stockton</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95204</ZIPCd>
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    <BusinessOfficerGrp>
      <PersonNm>Kimberly Katz Hanker</PersonNm>
      <PersonTitleTxt>Trustee</PersonTitleTxt>
      <SignatureDt>2025-02-12</SignatureDt>
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    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Michele L Ostrowski</PreparerPersonNm>
      <PTIN>P01078035</PTIN>
      <PhoneNum>2094789616</PhoneNum>
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        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
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        <CapitalStockEOYAmt>146707</CapitalStockEOYAmt>
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        <RetainedEarningEOYAmt>65800</RetainedEarningEOYAmt>
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        <TotNetAstOrFundBalancesEOYAmt>212507</TotNetAstOrFundBalancesEOYAmt>
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        <TotalLiabilitiesNetAstEOYAmt>212507</TotalLiabilitiesNetAstEOYAmt>
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        <TotNetAstOrFundBalancesBOYAmt>238335</TotNetAstOrFundBalancesBOYAmt>
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      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>103</InvestmentIncomeExciseTaxAmt>
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        <TaxBasedOnInvestmentIncomeAmt>103</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>103</TaxDueAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
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        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
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        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
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        <OrgReportOrRegisterStateCd>CA</OrgReportOrRegisterStateCd>
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        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
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          <AddressLine1Txt>4525 Quail Lakes Drive Suite B</AddressLine1Txt>
          <CityNm>Stockton</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>952075254</ZIPCd>
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        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
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        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
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        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
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          <PersonNm>Kimberly Katz Hanker</PersonNm>
          <USAddress>
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            <CityNm>Stockton</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95204</ZIPCd>
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          <CompensationAmt>0</CompensationAmt>
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        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
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        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
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        <NetVlNoncharitableAssetsAmt>380646</NetVlNoncharitableAssetsAmt>
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        <MinimumInvestmentReturnAmt>19032</MinimumInvestmentReturnAmt>
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        <DistributableBeforeDedAmt>18929</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>18929</DistributableAsAdjustedAmt>
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        <QualifyingDistributionsAmt>33214</QualifyingDistributionsAmt>
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        <DistributableAsAdjustedAmt>18929</DistributableAsAdjustedAmt>
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        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
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        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>Kim Hanker Trustee</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO Box 4644</AddressLine1Txt>
            <CityNm>Stockton</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95204</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>2094705192</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>Application should be made by writing to the trustee and sending verification from principal of the school at which the applicant is working.</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>None</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>These grants are limited to student teachers who are working with low income or disadvantage children including those student teachers at the Transitional Learning Center in Stockton California. The grants do not exceed $500.</RestrictionsOnAwardsTxt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CSU STANISLAUS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1 UNIVERSITY CIR</AddressLine1Txt>
            <CityNm>TURLOCK</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95382</ZIPCd>
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          <RecipientRelationshipTxt>None</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>NC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ASSIST IN TEACHING PROGRAM</GrantOrContributionPurposeTxt>
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        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
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        <CategoryTxt>TAX PREPARATION AND COURT REPORTING</CategoryTxt>
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        <NetInvestmentIncomeAmt>2181</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2180</DisbursementsCharitablePrpsAmt>
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        <EOYFMVAmt>19995</EOYFMVAmt>
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      <InvestmentsCorporateStockGrp>
        <StockNm>CALIFORNIA WATER SERVICE, 2500 SHARES</StockNm>
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        <EOYFMVAmt>90659</EOYFMVAmt>
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      <InvestmentsCorporateStockGrp>
        <StockNm>AT&amp;T Corp - 600 shares</StockNm>
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        <EOYFMVAmt>13662</EOYFMVAmt>
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      <InvestmentsCorporateStockGrp>
        <StockNm>PFIZER INC 500 SHRS</StockNm>
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        <StockNm>BCE Inc. - 350 Shares</StockNm>
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        <EOYFMVAmt>15362</EOYFMVAmt>
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        <EOYFMVAmt>33760</EOYFMVAmt>
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      <InvestmentsCorporateStockGrp>
        <StockNm>AES Corporation - 50 Shrs</StockNm>
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        <EOYFMVAmt>6435</EOYFMVAmt>
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        <EOYFMVAmt>12488</EOYFMVAmt>
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      <InvestmentsCorporateStockGrp>
        <StockNm>WEC Energy Grp Inc - 100 Shrs</StockNm>
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        <EOYFMVAmt>9404</EOYFMVAmt>
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      <InvestmentsCorporateStockGrp>
        <StockNm>Essential Utils Inc - 375 Shrs</StockNm>
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        <EOYFMVAmt>13620</EOYFMVAmt>
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      <InvestmentsCorporateStockGrp>
        <StockNm>Viatris Inc - 62 Shrs</StockNm>
        <EOYFMVAmt>772</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>Warner Bros - 145 Shares</StockNm>
        <EOYFMVAmt>1533</EOYFMVAmt>
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        <Desc>OFFICE EXPENSE</Desc>
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        <NetInvestmentIncomeAmt>34</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>34</DisbursementsCharitablePrpsAmt>
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        <BorrowerNameGrp>
          <PersonNm>Celina Morado</PersonNm>
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        <InsiderRelationshipTxt>None</InsiderRelationshipTxt>
        <LoanOriginalAmt>3500</LoanOriginalAmt>
        <BalanceDueAmt>697</BalanceDueAmt>
        <NoteDt>2011-06</NoteDt>
        <RepaymentTermsTxt>$100 monthly @ 2%</RepaymentTermsTxt>
        <InterestRt>2.0000</InterestRt>
        <SecurityProvidedBorrowerTxt>None</SecurityProvidedBorrowerTxt>
        <LoanPurposeTxt>Education</LoanPurposeTxt>
        <LenderConsiderationDesc>None</LenderConsiderationDesc>
      </OtherNotesLoansRcvblLongGrp>
      <OtherNotesLoansRcvblLongGrp>
        <BorrowerNameGrp>
          <PersonNm>Lindsey Coxe</PersonNm>
        </BorrowerNameGrp>
        <InsiderRelationshipTxt>None</InsiderRelationshipTxt>
        <LoanOriginalAmt>3500</LoanOriginalAmt>
        <BalanceDueAmt>4212</BalanceDueAmt>
        <NoteDt>2020-12</NoteDt>
        <RepaymentTermsTxt>$100 monthly @ 2%</RepaymentTermsTxt>
        <InterestRt>2.0000</InterestRt>
        <SecurityProvidedBorrowerTxt>None</SecurityProvidedBorrowerTxt>
        <LoanPurposeTxt>Education</LoanPurposeTxt>
        <LenderConsiderationDesc>None</LenderConsiderationDesc>
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      <TaxesDetail>
        <CategoryTxt>FOREIGN TAXES ON DIVIDENDS</CategoryTxt>
        <Amt>253</Amt>
        <NetInvestmentIncomeAmt>253</NetInvestmentIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>IRS</CategoryTxt>
        <Amt>111</Amt>
        <NetInvestmentIncomeAmt>111</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>