﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-06-16T15:31:03-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>953109182</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BROWN ARMSTRONG ACCOUNTANCY CORP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4200 TRUXTUN AVE STE 300</AddressLine1Txt>
        <CityNm>BAKERSFIELD</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93309</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>262816002</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Buck Owens Private Foundation Inc</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BUCK</BusinessNameControlTxt>
      <PhoneNum>6613261011</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3223 Sillect Avenue</AddressLine1Txt>
        <CityNm>Bakersfield</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93308</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Mel Owens Jr</PersonNm>
      <PersonTitleTxt>Secretary</PersonTitleTxt>
      <SignatureDt>2025-06-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Andrew J Paulden</PreparerPersonNm>
      <PTIN>P00542666</PTIN>
      <PhoneNum>6613244971</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="10">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="23017517" softwareVersionNum="2023v6.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>5931766</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>34298</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>34298</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>34298</InterestOnSavingsAdjNetIncmAmt>
        <GrossRentsRevAndExpnssAmt>40800</GrossRentsRevAndExpnssAmt>
        <GrossRentsNetInvstIncmAmt>40800</GrossRentsNetInvstIncmAmt>
        <GrossRentsAdjNetIncmAmt>40800</GrossRentsAdjNetIncmAmt>
        <NetRentalIncomeOrLossAmt>-276777</NetRentalIncomeOrLossAmt>
        <GrossSalesLessRetAndAllwncAmt>2416348</GrossSalesLessRetAndAllwncAmt>
        <CostOfGoodsSoldAmt>648506</CostOfGoodsSoldAmt>
        <GrossProfitRevAndExpnssAmt referenceDocumentId="SalesOfInventorySchedule">1767842</GrossProfitRevAndExpnssAmt>
        <GrossProfitAdjNetIncmAmt>1767842</GrossProfitAdjNetIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="OtherIncomeSchedule2">380160</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeNetInvstIncmAmt>380108</OtherIncomeNetInvstIncmAmt>
        <OtherIncomeAdjNetIncmAmt>380108</OtherIncomeAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>2223100</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>455206</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>2223048</TotalAdjNetIncmAmt>
        <OthEmplSlrsWgsRevAndExpnssAmt>1146761</OthEmplSlrsWgsRevAndExpnssAmt>
        <OthEmplSlrsWgsAdjNetIncmAmt>1146761</OthEmplSlrsWgsAdjNetIncmAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="LegalFeesSchedule">40277</LegalFeesRevAndExpnssAmt>
        <LegalFeesAdjNetIncmAmt>40277</LegalFeesAdjNetIncmAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSchedule">19880</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>19880</OtherProfFeesNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">120936</TaxesRevAndExpnssAmt>
        <TaxesAdjNetIncmAmt>120936</TaxesAdjNetIncmAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="DepreciationSchedule">104240</DeprecAndDpltnRevAndExpnssAmt>
        <DeprecAndDpltnAdjNetIncmAmt>104240</DeprecAndDpltnAdjNetIncmAmt>
        <OccupancyRevAndExpnssAmt>14400</OccupancyRevAndExpnssAmt>
        <OccupancyAdjNetIncmAmt>14400</OccupancyAdjNetIncmAmt>
        <TravConfMeetingRevAndExpnssAmt>1310</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingAdjNetIncmAmt>1310</TravConfMeetingAdjNetIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">1354044</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>317577</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesAdjNetIncmAmt>1036467</OtherExpensesAdjNetIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>2801848</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>337457</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>2464391</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>2801848</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>337457</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>2464391</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>0</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-578748</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>117749</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>510834</CashBOYAmt>
        <CashEOYAmt>150620</CashEOYAmt>
        <CashEOYFMVAmt>150621</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>1040055</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>915510</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>915510</SavAndTempCashInvstEOYFMVAmt>
        <PrepaidExpensesBOYAmt>630</PrepaidExpensesBOYAmt>
        <PrepaidExpensesEOYAmt>447</PrepaidExpensesEOYAmt>
        <PrepaidExpensesEOYFMVAmt>447</PrepaidExpensesEOYFMVAmt>
        <LandBldgInvestmentsEOYFMVAmt>3470370</LandBldgInvestmentsEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>6212542</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>2753796</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>3555610</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="LandEtcSchedule2">3458746</LandEOYAmt>
        <OtherAssetsBOYAmt referenceDocumentId="OtherAssetsSchedule">1404865</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="OtherAssetsSchedule">1404591</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="OtherAssetsSchedule">1394818</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>6511994</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>5929914</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>5931766</TotalAssetsEOYFMVAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="OtherLiabilitiesSchedule">69278</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="OtherLiabilitiesSchedule">65946</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>69278</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>65946</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>6442716</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>5863968</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>6442716</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>5863968</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>6511994</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>5929914</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>6442716</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-578748</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>5863968</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>5863968</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>1637</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>1637</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>1637</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>2001</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>2001</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>364</OverpaymentAmt>
        <AppliedToESTaxAmt>364</AppliedToESTaxAmt>
      </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>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>Mel Owens</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>6613261011</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>3223 Sillect Avenue</AddressLine1Txt>
          <CityNm>Bakersfield</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93308</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <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>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Michael Owens</PersonNm>
          <USAddress>
            <AddressLine1Txt>3223 Sillect Avenue</AddressLine1Txt>
            <CityNm>Bakersfield</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93308</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Mel Owens Jr</PersonNm>
          <USAddress>
            <AddressLine1Txt>3223 Sillect Avenue</AddressLine1Txt>
            <CityNm>Bakersfield</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93308</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>14.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Peter C Brown</PersonNm>
          <USAddress>
            <AddressLine1Txt>4200 Truxtun Avenue 300</AddressLine1Txt>
            <CityNm>Bakersfield</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93309</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Bernard LeBeau Jr</PersonNm>
          <USAddress>
            <AddressLine1Txt>5001 E Commercenter Dr 300</AddressLine1Txt>
            <CityNm>Bakersfield</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93309</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Jim Shaw</PersonNm>
          <USAddress>
            <AddressLine1Txt>3223 Sillect Avenue</AddressLine1Txt>
            <CityNm>Bakersfield</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93308</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>30.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>0</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>0</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>0</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <TaxBasedOnInvestmentIncomeAmt>1637</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>1637</TotalTaxAmt>
        <DistributableBeforeAdjAmt>1637</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>1637</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>0</ExpensesAndContributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>424154</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>154814</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>19397</ExcessDistributionCyovYr3Amt>
        <TotalExcessDistributionCyovAmt>598365</TotalExcessDistributionCyovAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <TotalCorpusAmt>598365</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>424154</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>174211</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>154814</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>19397</ExcessFromYear3Amt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>34298</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
        </DividendsAndInterestFromSecDtl>
        <NetRntlIncmReNotDebtFincdProp>
          <ExclusionCd>16</ExclusionCd>
          <ExclusionAmt>-276777</ExclusionAmt>
        </NetRntlIncmReNotDebtFincdProp>
        <GrossProfitLossSlsOfInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>1767842</RelatedOrExemptFunctionIncmAmt>
        </GrossProfitLossSlsOfInvntryGrp>
        <OtherRevenueDescribedGrp>
          <Desc>MISCELLANEOUS INCOME</Desc>
          <ExclusionCd>1</ExclusionCd>
          <ExclusionAmt>52</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>ROYALTIES</Desc>
          <ExclusionCd>15</ExclusionCd>
          <ExclusionAmt>380108</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>137681</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>1767842</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>1905523</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>10</LineNumberTxt>
          <RelationshipStatementTxt>Buck Owens Private Foundation, Inc. was formed and operates for the purpose of promoting the public's interest in American music -- its sound, its performers and its history. One of the primary means of accomplishing this purpose is by sponsoring weekly events at which established and recognized musicians present their music and at which new talent is given the opportunity to observe, learn and perform. To help offset a portion of the costs of these programs, the Foundation charges a nominal amount for meals provided during the weekly events.</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <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>
    <LandEtcSchedule2 documentId="LandEtcSchedule2" softwareId="23017517" softwareVersionNum="2023v6.0">
      <LandEtcGrp>
        <CategoryOrItemTxt>Furniture and Fixtures</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>278731</CostOrOtherBasisAmt>
        <BookValueAmt>278731</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Machinery and Equipment</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>923415</CostOrOtherBasisAmt>
        <BookValueAmt>923415</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Buildings</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4746976</CostOrOtherBasisAmt>
        <BookValueAmt>4746976</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Improvements</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>263420</CostOrOtherBasisAmt>
        <BookValueAmt>263420</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Miscellaneous</CategoryOrItemTxt>
        <AccumulatedDepreciationAmt>2753796</AccumulatedDepreciationAmt>
        <BookValueAmt>2753796</BookValueAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <LegalFeesSchedule documentId="LegalFeesSchedule" softwareId="23017517" softwareVersionNum="2023v6.0">
      <LegalFeesGrp>
        <CategoryTxt>Legal Fees</CategoryTxt>
        <LegalFeesAmt>40277</LegalFeesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>40277</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherAssetsSchedule documentId="OtherAssetsSchedule" softwareId="23017517" softwareVersionNum="2023v6.0">
      <OtherAssetsScheduleGrp>
        <Desc>FAMILY MAUSOLEUM</Desc>
        <BOYBookValueAmt>8606</BOYBookValueAmt>
        <EOYBookValueAmt>8606</EOYBookValueAmt>
        <EOYFMVAmt>8606</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>MUSEUM MEMORABILIA</Desc>
        <BOYBookValueAmt>1386212</BOYBookValueAmt>
        <EOYBookValueAmt>1386212</EOYBookValueAmt>
        <EOYFMVAmt>1386212</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>OTHER</Desc>
        <BOYBookValueAmt>10047</BOYBookValueAmt>
        <EOYBookValueAmt>9773</EOYBookValueAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="23017517" softwareVersionNum="2023v6.0">
      <OtherExpensesScheduleGrp>
        <Desc>ADVERTISING &amp; PROMOTIONS</Desc>
        <RevenueAndExpensesPerBooksAmt>76560</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>76560</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>AUTO EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>113</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>113</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CONCERT ENTERTAINMENT</Desc>
        <RevenueAndExpensesPerBooksAmt>263200</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>263200</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DRUG SCREENING</Desc>
        <RevenueAndExpensesPerBooksAmt>162</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>162</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DUES AND SUBSCRIPTIONS</Desc>
        <RevenueAndExpensesPerBooksAmt>14776</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>14776</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>EMPLOYEE BENEFITS</Desc>
        <RevenueAndExpensesPerBooksAmt>22893</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>22893</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>EQUIPMENT RENT</Desc>
        <RevenueAndExpensesPerBooksAmt>4456</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>4456</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>185300</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>185300</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>JANITORIAL</Desc>
        <RevenueAndExpensesPerBooksAmt>85042</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>85042</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>LAUNDRY</Desc>
        <RevenueAndExpensesPerBooksAmt>19551</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>19551</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MEALS AND ENTERTAINMENT</Desc>
        <RevenueAndExpensesPerBooksAmt>8359</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>8359</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MERCHANT FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>54497</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>54497</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MISCELLANEOUS</Desc>
        <RevenueAndExpensesPerBooksAmt>20453</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>20453</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>29754</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>29754</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>POSTAGE</Desc>
        <RevenueAndExpensesPerBooksAmt>708</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>708</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PROFESSIONAL SERVICES</Desc>
        <RevenueAndExpensesPerBooksAmt>108400</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>108400</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Rental Expenses</Desc>
        <RevenueAndExpensesPerBooksAmt>317577</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>317577</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS AND MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>33326</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>33326</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SPECIAL EVENT EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>12143</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>12143</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>64378</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>64378</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TAXES AND LICENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>27037</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>27037</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TELEPHONE</Desc>
        <RevenueAndExpensesPerBooksAmt>1060</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>1060</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>UNIFORMS</Desc>
        <RevenueAndExpensesPerBooksAmt>287</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>287</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>UTILITIES</Desc>
        <RevenueAndExpensesPerBooksAmt>4012</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>4012</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSchedule2" softwareId="23017517" softwareVersionNum="2023v6.0">
      <OtherIncomeDetail>
        <Desc>MISCELLANEOUS INCOME</Desc>
        <RevenueAndExpensesPerBooksAmt>52</RevenueAndExpensesPerBooksAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>ROYALTIES</Desc>
        <RevenueAndExpensesPerBooksAmt>380108</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>380108</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>380108</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherLiabilitiesSchedule documentId="OtherLiabilitiesSchedule" softwareId="23017517" softwareVersionNum="2023v6.0">
      <OtherLiabilitiesDetail>
        <Desc>CREDIT CARD PAYABLE</Desc>
        <BOYBookValueAmt>26218</BOYBookValueAmt>
        <EOYBookValueAmt>23679</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
      <OtherLiabilitiesDetail>
        <Desc>SALES TAX PAYABLE</Desc>
        <BOYBookValueAmt>14214</BOYBookValueAmt>
        <EOYBookValueAmt>14033</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
      <OtherLiabilitiesDetail>
        <Desc>PAYROLL PAYABLE</Desc>
        <BOYBookValueAmt>9080</BOYBookValueAmt>
        <EOYBookValueAmt>7568</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule" softwareId="23017517" softwareVersionNum="2023v6.0">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>Music License Fees</CategoryTxt>
        <Amt>19880</Amt>
        <NetInvestmentIncomeAmt>19880</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <SalesOfInventoryList documentId="SalesOfInventorySchedule" softwareId="23017517" softwareVersionNum="2023v6.0">
      <InventorySaleGrp>
        <CategoryTxt>Restaurant Sales</CategoryTxt>
        <GrossSalesAmt>2416348</GrossSalesAmt>
        <CostOfGoodsSoldAmt>648506</CostOfGoodsSoldAmt>
        <NetAmt>1767842</NetAmt>
      </InventorySaleGrp>
    </SalesOfInventoryList>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="23017517" softwareVersionNum="2023v6.0">
      <TaxesDetail>
        <CategoryTxt>PAYROLL TAXES</CategoryTxt>
        <Amt>120936</Amt>
        <AdjustedNetIncomeAmt>120936</AdjustedNetIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>