﻿<?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>2025-09-08T06:57:57-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>852696249</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Summit Accounting Services LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>300 S Peters Road</AddressLine1Txt>
        <CityNm>Knoxville</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>37923</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>646027589</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>S H &amp; D W Kyle Educational Trust</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>Attn Jeff Borgognoni</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SH&amp;D</BusinessNameControlTxt>
      <PhoneNum>7708467499</PhoneNum>
      <USAddress>
        <AddressLine1Txt>235 St Devon Crossing</AddressLine1Txt>
        <CityNm>Johns Creek</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30097</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Jeffery Borgognoni</PersonNm>
      <PersonTitleTxt>Trustee</PersonTitleTxt>
      <SignatureDt>2025-09-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Tony Blevins CPA</PreparerPersonNm>
      <PTIN>P02375559</PTIN>
      <PhoneNum>8656911040</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="24020490" softwareVersionNum="2024v5.2">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>934222</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>24722</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>24722</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>24722</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>40519</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>227355</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>40519</CapGainNetIncmNetInvstIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="OtherIncomeSchedule2">1147</OtherIncomeRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>66388</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>65241</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>24722</TotalAdjNetIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>74528</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstNetInvstIncmAmt>37264</CompOfcrDirTrstNetInvstIncmAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>37264</CompOfcrDirTrstDsbrsChrtblAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="LegalFeesSchedule">210</LegalFeesRevAndExpnssAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">8450</AccountingFeesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">8344</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>6724</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesAdjNetIncmAmt>6724</OtherExpensesAdjNetIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>91532</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>43988</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>6724</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>37264</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>47552</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>47552</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>139084</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>43988</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>6724</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>84816</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-72696</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>21253</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>17998</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>5686</CashBOYAmt>
        <CashEOYAmt>10755</CashEOYAmt>
        <CashEOYFMVAmt>10755</CashEOYFMVAmt>
        <OtherNtsAndLoansRcvblAmt>300426</OtherNtsAndLoansRcvblAmt>
        <OtherNtsAndLoansRcvblBOYAmt>309156</OtherNtsAndLoansRcvblBOYAmt>
        <OtherNtsAndLoansRcvblEOYAmt>300426</OtherNtsAndLoansRcvblEOYAmt>
        <OtherNtsAndLoansRcvblEOYFMVAmt>300426</OtherNtsAndLoansRcvblEOYFMVAmt>
        <CorporateStockBOYAmt>1983</CorporateStockBOYAmt>
        <CorporateStockEOYAmt>1983</CorporateStockEOYAmt>
        <OtherInvestmentsBOYAmt>602641</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt>533606</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>623041</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>919466</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>846770</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>934222</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <AdditionalPaidInCapitalBOYAmt>774200</AdditionalPaidInCapitalBOYAmt>
        <AdditionalPaidInCapitalEOYAmt>774200</AdditionalPaidInCapitalEOYAmt>
        <RetainedEarningBOYAmt>145266</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>72570</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>919466</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>846770</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>919466</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>846770</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>919466</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-72696</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>846770</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>846770</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Sales of Securities</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2022-01-01</AcquiredDt>
          <SoldDt>2024-11-30</SoldDt>
          <GrossSalesPriceAmt>227355</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>186836</CostOrOtherBasisAmt>
          <GainOrLossAmt>40519</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>40519</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>40519</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>295</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>295</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>295</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>295</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>TN</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>Jeff Borgognoni</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>7704767499</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>235 St Devon Crossing</AddressLine1Txt>
          <CityNm>Johns Creek</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30097</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>Amanda Borgognoni</PersonNm>
          <USAddress>
            <AddressLine1Txt>235 St Devon Crossing</AddressLine1Txt>
            <CityNm>Johns Creek</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>30097</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>17934</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Walter Williams</PersonNm>
          <USAddress>
            <AddressLine1Txt>1029 Lovell View Drive</AddressLine1Txt>
            <CityNm>Knoxville</CityNm>
            <StateAbbreviationCd>TN</StateAbbreviationCd>
            <ZIPCd>37932</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Jeffery Borgognoni</PersonNm>
          <USAddress>
            <AddressLine1Txt>235 St Devon Crossing</AddressLine1Txt>
            <CityNm>Johns Creek</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>30097</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>17385</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Robin Williams</PersonNm>
          <USAddress>
            <AddressLine1Txt>304 Everett Road</AddressLine1Txt>
            <CityNm>Knoxville</CityNm>
            <StateAbbreviationCd>TN</StateAbbreviationCd>
            <ZIPCd>37934</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>15000</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Kyle Williams</PersonNm>
          <USAddress>
            <AddressLine1Txt>2100 Oaklawn Lane</AddressLine1Txt>
            <CityNm>Germantown</CityNm>
            <StateAbbreviationCd>TN</StateAbbreviationCd>
            <ZIPCd>38139</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>12000</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Erica E Hall</PersonNm>
          <USAddress>
            <AddressLine1Txt>P O Box 1747</AddressLine1Txt>
            <CityNm>Clarksdale</CityNm>
            <StateAbbreviationCd>MS</StateAbbreviationCd>
            <ZIPCd>38614</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>3404</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>William J Borgognoni</PersonNm>
          <USAddress>
            <AddressLine1Txt>1250 Ridgefield Drive</AddressLine1Txt>
            <CityNm>Roswell</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>30075</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>3497</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Kyle H Borgognoni</PersonNm>
          <USAddress>
            <AddressLine1Txt>2326 Ceiba Court</AddressLine1Txt>
            <CityNm>Lawrenceville</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>30043</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Laura Borgognoni</PersonNm>
          <USAddress>
            <AddressLine1Txt>235 St Devon Crossing</AddressLine1Txt>
            <CityNm>Duluth</CityNm>
            <StateAbbreviationCd>GA</StateAbbreviationCd>
            <ZIPCd>30097</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>3990</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Ashley Craig</PersonNm>
          <USAddress>
            <AddressLine1Txt>6704 Old Canton Road</AddressLine1Txt>
            <CityNm>Ridgeland</CityNm>
            <StateAbbreviationCd>MS</StateAbbreviationCd>
            <ZIPCd>39157</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>1318</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>The SH &amp; DW Kyle Educational Trust made scholarship grants of $47,552 in the year ended 12/31/2024.</Description1Txt>
        <Expenses1Amt>0</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>660546</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>8221</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>304791</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>973558</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>973558</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>14603</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>958955</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>47948</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>47948</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>295</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>295</TotalTaxAmt>
        <DistributableBeforeAdjAmt>47653</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>47653</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>47653</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>84816</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>84816</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>47653</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>64804</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr2Amt>9814</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>18071</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>92689</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>84816</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>47653</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>37163</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>129852</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>64804</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>65048</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear2Amt>9814</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>18071</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>37163</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Delta State University Foundation</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1003 W Sunflower Road</AddressLine1Txt>
            <CityNm>Cleveland</CityNm>
            <StateAbbreviationCd>MS</StateAbbreviationCd>
            <ZIPCd>38733</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>N/A</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501 c(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Scholarships</GrantOrContributionPurposeTxt>
          <Amt>47552</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>47552</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>24722</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <OtherInvestmentIncomeGrp>
          <RelatedOrExemptFunctionIncmAmt>1147</RelatedOrExemptFunctionIncmAmt>
        </OtherInvestmentIncomeGrp>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>40519</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>24722</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>41666</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>66388</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <AccountingFeesDetail>
        <CategoryTxt>Accounting Fees</CategoryTxt>
        <Amt>8450</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <LegalFeesSchedule documentId="LegalFeesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <LegalFeesGrp>
        <CategoryTxt>Legal</CategoryTxt>
        <LegalFeesAmt>210</LegalFeesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <OtherExpensesScheduleGrp>
        <Desc>Auto Expense</Desc>
        <RevenueAndExpensesPerBooksAmt>1504</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Bank Charges</Desc>
        <RevenueAndExpensesPerBooksAmt>50</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Bank Charges - Regions</Desc>
        <RevenueAndExpensesPerBooksAmt>6724</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>6724</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>6724</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Postage &amp; Shipping</Desc>
        <RevenueAndExpensesPerBooksAmt>66</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSchedule2" softwareId="24020490" softwareVersionNum="2024v5.2">
      <OtherIncomeDetail>
        <Desc>Other Investment Income</Desc>
        <RevenueAndExpensesPerBooksAmt>1147</RevenueAndExpensesPerBooksAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
  </ReturnData>
</Return>