﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-17T14:19:10-08:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>461971732</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Findlay &amp; Hanson CPAS APC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2777 Jefferson St Suite 202</AddressLine1Txt>
        <CityNm>Carlsbad</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92008</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>263587964</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROCHFORD FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROCH</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>14 STRAUSS TERRACE</AddressLine1Txt>
        <CityNm>RANCHO MIRAGE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92270</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LLOYD T ROCHFORD</PersonNm>
      <PersonTitleTxt>Trustee</PersonTitleTxt>
      <SignatureDt>2025-11-17</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Nathan Hanson CPA</PreparerPersonNm>
      <PTIN>P01014198</PTIN>
      <PhoneNum>7607292095</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="24020490" softwareVersionNum="2024v5.2">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>0</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>456000</ContriRcvdRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>456000</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <OthEmplSlrsWgsRevAndExpnssAmt>240464</OthEmplSlrsWgsRevAndExpnssAmt>
        <OthEmplSlrsWgsDsbrsChrtblAmt>240464</OthEmplSlrsWgsDsbrsChrtblAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="LegalFeesSchedule">2196</LegalFeesRevAndExpnssAmt>
        <LegalFeesDsbrsChrtblAmt>2196</LegalFeesDsbrsChrtblAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">51481</TaxesRevAndExpnssAmt>
        <TaxesDsbrsChrtblAmt>51481</TaxesDsbrsChrtblAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="DepreciationSchedule">126377</DeprecAndDpltnRevAndExpnssAmt>
        <TravConfMeetingRevAndExpnssAmt>8793</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingDsbrsChrtblAmt>8793</TravConfMeetingDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">55119</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>55119</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>484430</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>358053</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>38200</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>38200</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>522630</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>396253</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-66630</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>7474</CashBOYAmt>
        <CashEOYAmt>67221</CashEOYAmt>
        <LandBldgEquipCostOrOtherBssAmt>9462286</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>1864498</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>7724165</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="LandEtcSchedule2">7597788</LandEOYAmt>
        <TotalAssetsBOYAmt>7731639</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>7665009</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>0</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>7731639</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>7665009</CapitalStockEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>7731639</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>7665009</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>7731639</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>7665009</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>7731639</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-66630</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>7665009</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>7665009</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <TaxDueAmt>0</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>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>TIM ROCHFORD</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>7607292095</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>14 STRAUSS TERR</AddressLine1Txt>
          <CityNm>RANCHO MIRAGE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92270</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>LLOYD T ROCHFORD</PersonNm>
          <USAddress>
            <AddressLine1Txt>14 STRAUSS TERR</AddressLine1Txt>
            <CityNm>RANCHO MIRAGE</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92270</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>CAROL A ROCHFORD</PersonNm>
          <USAddress>
            <AddressLine1Txt>14 STRAUSS TERR</AddressLine1Txt>
            <CityNm>RANCHO MIRAGE</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92270</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</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>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>396253</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>396253</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>458706</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>416773</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>433757</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>418435</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>409241</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>2136912</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>396253</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <RemainingDistriFromCorpusAmt>396253</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>2533165</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>458706</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>2074459</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>416773</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>433757</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>418435</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>409241</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>396253</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BOYS GIRLS CLUB</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1251 CLAY ST</AddressLine1Txt>
            <CityNm>REDLANDS</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92374</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>REDLAND BENCHWARMERS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 824</AddressLine1Txt>
            <CityNm>REDLANDS</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92373</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>OLIVE CREST</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>50855 WASHINGTON ST 251</AddressLine1Txt>
            <CityNm>LA QUINTA</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92253</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>STATER BROS CHARITIES</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>301 S TIPPECANOES AVE</AddressLine1Txt>
            <CityNm>SAN BERNADINO</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92408</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>REDLANDS COMMUNITY FOUNDATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 8908</AddressLine1Txt>
            <CityNm>REDLANDS</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92375</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>REDLANDS EAST VALLEY HIGH SCHOOL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>31000 E COLTON AVE</AddressLine1Txt>
            <CityNm>REDLANDS</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92374</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>1200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MANSION MEMORIES</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1205 W CRESCENTS AVE</AddressLine1Txt>
            <CityNm>REDLANDS</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92373</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>38200</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <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>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="24020490" softwareVersionNum="2024v5.2">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>LLOYD T ROCHFORD</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>14 STRAUSS TERRACE</AddressLine1Txt>
          <CityNm>RANCHO MIRAGE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92270</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>456000</TotalContributionsAmt>
        <NoncashContributionInd>X</NoncashContributionInd>
      </ContributorInformationGrp>
      <NonCashPropertyContributionGrp>
        <ContributorNum>1</ContributorNum>
        <NoncashPropertyDesc>300,000 SHARES RING ENERGY</NoncashPropertyDesc>
        <FairMarketValueAmt>456000</FairMarketValueAmt>
      </NonCashPropertyContributionGrp>
    </IRS990ScheduleB>
    <DepreciationSchedule documentId="DepreciationSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <DepreciationPropertyGrp>
        <PropertyDesc>BUILDING &amp; IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2008-12-28</AcquiredDt>
        <CostOrOtherBasisAmt>2266671</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>874180</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0256</Rt>
        <CurrentYearExpenseAmt>58117</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2009-06-30</AcquiredDt>
        <CostOrOtherBasisAmt>780005</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>290836</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0256</Rt>
        <CurrentYearExpenseAmt>19999</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2010-06-30</AcquiredDt>
        <CostOrOtherBasisAmt>892516</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>309907</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0256</Rt>
        <CurrentYearExpenseAmt>22884</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2011-06-30</AcquiredDt>
        <CostOrOtherBasisAmt>257930</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>82944</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0256</Rt>
        <CurrentYearExpenseAmt>6613</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2012-06-30</AcquiredDt>
        <CostOrOtherBasisAmt>76439</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>22623</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0256</Rt>
        <CurrentYearExpenseAmt>1960</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2012-06-30</AcquiredDt>
        <CostOrOtherBasisAmt>62495</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>18491</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0256</Rt>
        <CurrentYearExpenseAmt>1602</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2013-06-30</AcquiredDt>
        <CostOrOtherBasisAmt>57981</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>15677</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0256</Rt>
        <CurrentYearExpenseAmt>1487</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2013-06-30</AcquiredDt>
        <CostOrOtherBasisAmt>38061</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>10289</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0256</Rt>
        <CurrentYearExpenseAmt>976</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2014-06-30</AcquiredDt>
        <CostOrOtherBasisAmt>81045</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>19829</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0256</Rt>
        <CurrentYearExpenseAmt>2078</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2014-06-30</AcquiredDt>
        <CostOrOtherBasisAmt>88665</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>21690</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0256</Rt>
        <CurrentYearExpenseAmt>2273</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2015-06-30</AcquiredDt>
        <CostOrOtherBasisAmt>83750</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>18341</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0256</Rt>
        <CurrentYearExpenseAmt>2147</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2015-06-30</AcquiredDt>
        <CostOrOtherBasisAmt>243399</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>53314</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0256</Rt>
        <CurrentYearExpenseAmt>6241</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="LandEtcSchedule2" softwareId="24020490" softwareVersionNum="2024v5.2">
      <LandEtcGrp>
        <CategoryOrItemTxt>Miscellaneous</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>9462286</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1864498</AccumulatedDepreciationAmt>
        <BookValueAmt>7597788</BookValueAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <LegalFeesSchedule documentId="LegalFeesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <LegalFeesGrp>
        <LegalFeesAmt>2196</LegalFeesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2196</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <OtherExpensesScheduleGrp>
        <Desc>CLEANING</Desc>
        <RevenueAndExpensesPerBooksAmt>1905</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1905</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>12956</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>12956</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>LANDSCAPING</Desc>
        <RevenueAndExpensesPerBooksAmt>4476</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>4476</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>LICENSE AND FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>580</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>580</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PEST CONTROL</Desc>
        <RevenueAndExpensesPerBooksAmt>3954</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3954</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS &amp; MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>7200</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>7200</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SECURITY</Desc>
        <RevenueAndExpensesPerBooksAmt>1770</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1770</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>3480</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3480</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TELEPHONE</Desc>
        <RevenueAndExpensesPerBooksAmt>6323</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>6323</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>UTILITIES</Desc>
        <RevenueAndExpensesPerBooksAmt>9349</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>9349</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>VEHICLE EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>3126</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3126</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <TaxesDetail>
        <CategoryTxt>PAYROLL TAXES</CategoryTxt>
        <Amt>18395</Amt>
        <DisbursementsCharitablePrpsAmt>18395</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>PROPERTY TAXES</CategoryTxt>
        <Amt>33086</Amt>
        <DisbursementsCharitablePrpsAmt>33086</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>