﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-06-12T13:49:43-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>344404967</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Eastman &amp; Smith Ltd</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO Box 10032</AddressLine1Txt>
        <CityNm>Toledo</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43699</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>341365829</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Willmarth and Marion Paine Scholarship</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>Fund</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>WILL</BusinessNameControlTxt>
      <PhoneNum>4194748611</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4159 N Holland Sylvania Rd 102</AddressLine1Txt>
        <CityNm>Toledo</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43623</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Abbey Riley</PersonNm>
      <PersonTitleTxt>Secty-Treas.</PersonTitleTxt>
      <SignatureDt>2025-06-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Louise A Jackson</PreparerPersonNm>
      <PTIN>P01065350</PTIN>
      <PhoneNum>4192416000</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation BinaryAttachment.1" softwareId="24020490" softwareVersionNum="2024v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>906387</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavNetInvstIncmAmt>824</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>30596</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>29772</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>14149</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>113723</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>14149</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>44745</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>44745</TotalNetInvstIncmAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="LegalFeesSchedule">2220</LegalFeesRevAndExpnssAmt>
        <LegalFeesDsbrsChrtblAmt>2220</LegalFeesDsbrsChrtblAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSchedule">7743</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>7743</OtherProfFeesNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">289</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>131</TaxesNetInvstIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">565</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>565</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>10817</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>7874</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>2785</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>37000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>37000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>47817</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>7874</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>39785</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-3072</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>36871</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>1712</CashBOYAmt>
        <CashEOYAmt>1654</CashEOYAmt>
        <CashEOYFMVAmt>1654</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>4540</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>1252</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>1231</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>299469</CorporateStockBOYAmt>
        <CorporateStockEOYAmt>307800</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>683732</CorporateStockEOYFMVAmt>
        <CorporateBondsBOYAmt>236652</CorporateBondsBOYAmt>
        <CorporateBondsEOYAmt>228497</CorporateBondsEOYAmt>
        <CorporateBondsEOYFMVAmt>219770</CorporateBondsEOYFMVAmt>
        <TotalAssetsBOYAmt>542373</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>539203</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>906387</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>542373</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>539203</CapitalStockEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>542373</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>539203</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>542373</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>539203</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>542373</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-3072</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>539301</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="OtherDecreasesSchedule">98</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>539203</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Publicly traded securities</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GrossSalesPriceAmt>113723</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>99574</CostOrOtherBasisAmt>
          <GainOrLossAmt>14149</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>14149</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>14149</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>14149</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>513</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>513</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>513</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>513</TaxDueAmt>
        <AppliedToESTaxAmt>0</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>OH</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>Toledo Dental Society</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>4194748611</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>4159 N Holland Sylvania Rd 102</AddressLine1Txt>
          <CityNm>Toledo</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43623</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>Abbey Riley</PersonNm>
          <USAddress>
            <AddressLine1Txt>4159 N Holland Sylvania Rd</AddressLine1Txt>
            <CityNm>Toledo</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>43623</ZIPCd>
          </USAddress>
          <TitleTxt>Secty-Treas</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Nadeem Khan</PersonNm>
          <USAddress>
            <AddressLine1Txt>4159 N Holland Sylvania Rd</AddressLine1Txt>
            <CityNm>Toledo</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>43623</ZIPCd>
          </USAddress>
          <TitleTxt>Chair; Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Nancy Hartzell</PersonNm>
          <USAddress>
            <AddressLine1Txt>4159 N Holland Sylvania Rd</AddressLine1Txt>
            <CityNm>Toledo</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>43623</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Tracy Poole-Swerlein</PersonNm>
          <USAddress>
            <AddressLine1Txt>4159 N Holland Sylvania Rd</AddressLine1Txt>
            <CityNm>Toledo</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>43623</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Michael Kastner</PersonNm>
          <USAddress>
            <AddressLine1Txt>4159 N Holland Sylvania</AddressLine1Txt>
            <CityNm>Toledo</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>43623</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Brett Pelok</PersonNm>
          <USAddress>
            <AddressLine1Txt>4159 N Holland Sylvania Rd</AddressLine1Txt>
            <CityNm>Toledo</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>43623</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>James Elchinger</PersonNm>
          <USAddress>
            <AddressLine1Txt>4159 N Holland Sylvania Rd</AddressLine1Txt>
            <CityNm>Toledo</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>43623</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.11</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Shannon Lindsay</PersonNm>
          <USAddress>
            <AddressLine1Txt>4159 N Holland Sylvania Rd</AddressLine1Txt>
            <CityNm>Toledo</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>43623</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Bethany Taylor</PersonNm>
          <USAddress>
            <AddressLine1Txt>4159 N Holland Sylvania Rd</AddressLine1Txt>
            <CityNm>Toledo</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>43623</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>877523</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>13489</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>891012</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>891012</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>13365</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>877647</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>43882</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>43882</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>513</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>513</TotalTaxAmt>
        <DistributableBeforeAdjAmt>43369</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>43369</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>43369</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>39785</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>39785</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>43369</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>36917</UndistributedIncomePYAmt>
        <QualifyingDistributionsAmt>39785</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>36917</AppliedToYear1Amt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>2868</AppliedToCurrentYearAmt>
        <UndistributedIncomeCYAmt>40501</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Ohio State University Sch of Dentis</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>190 N Oval Mall</AddressLine1Txt>
            <CityNm>Columbus</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>43210</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>none</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Scholarships</GrantOrContributionPurposeTxt>
          <Amt>28000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Owens Community College</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>30335 Oregon Rd</AddressLine1Txt>
            <CityNm>Perrysburg</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>43551</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>none</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Scholarships</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>University of Michigan Sch of Denti</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1011 North University Ave</AddressLine1Txt>
            <CityNm>Ann Arbor</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>48109</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>none</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Scholarships</GrantOrContributionPurposeTxt>
          <Amt>4000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Nova Southeastern University</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>3300 S University Dr</AddressLine1Txt>
            <CityNm>Fort Lauderdale</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33328</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>none</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Scholarships</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Midwestern University Illinois</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>555 31st St</AddressLine1Txt>
            <CityNm>Downers Grove</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>60515</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>none</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Scholarships</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>37000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>30596</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>14149</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>44745</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>44745</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>
    <LegalFeesSchedule documentId="LegalFeesSchedule" softwareId="24020490" softwareVersionNum="2024v5.1">
      <LegalFeesGrp>
        <CategoryTxt>Tax return prep &amp; advice</CategoryTxt>
        <LegalFeesAmt>2220</LegalFeesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2220</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherDecreasesSchedule documentId="OtherDecreasesSchedule" softwareId="24020490" softwareVersionNum="2024v5.1">
      <OtherDecreasesDetail>
        <Desc>Corporate adjustments</Desc>
        <Amt>98</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="24020490" softwareVersionNum="2024v5.1">
      <OtherExpensesScheduleGrp>
        <Desc>Dues</Desc>
        <RevenueAndExpensesPerBooksAmt>230</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>230</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Ohio Atty Genl fee</Desc>
        <RevenueAndExpensesPerBooksAmt>200</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>200</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Tax return software charge</Desc>
        <RevenueAndExpensesPerBooksAmt>135</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>135</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule" softwareId="24020490" softwareVersionNum="2024v5.1">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>Investment advisory fees Paine Fund UBS</CategoryTxt>
        <Amt>6428</Amt>
        <NetInvestmentIncomeAmt>6428</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>Investment advisory fees Helms Fund UBS</CategoryTxt>
        <Amt>1315</Amt>
        <NetInvestmentIncomeAmt>1315</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="24020490" softwareVersionNum="2024v5.1">
      <TaxesDetail>
        <CategoryTxt>2023 federal excise tax</CategoryTxt>
        <Amt>158</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>Foreign income tax withheld</CategoryTxt>
        <Amt>131</Amt>
        <NetInvestmentIncomeAmt>131</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>