﻿<?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>2025-10-20T12:42:32-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>263000418</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ABEST TAX SERVICES INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1621A S MAIN ST</AddressLine1Txt>
        <CityNm>MILPITAS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95035</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>920908632</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BEN AND EMMA FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BENA</BusinessNameControlTxt>
      <PhoneNum>5178892036</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1134 CUESTA DR</AddressLine1Txt>
        <CityNm>MOUNTAIN VIEW</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94040</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>XINHUI CHENG</PersonNm>
      <PersonTitleTxt>CEO</PersonTitleTxt>
      <SignatureDt>2025-10-20</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SHUANG MAO</PreparerPersonNm>
      <PTIN>P00660082</PTIN>
      <PhoneNum>4083929977</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="9">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="24020490" softwareVersionNum="2024v5.2">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>352402</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>53626</ContriRcvdRevAndExpnssAmt>
        <DividendsRevAndExpnssAmt>918</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>918</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>918</DividendsAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>54544</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>918</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>918</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">2780</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesChrtblPrpsAmt>2780</AccountingFeesChrtblPrpsAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">6</TaxesRevAndExpnssAmt>
        <TaxesDsbrsChrtblAmt>6</TaxesDsbrsChrtblAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="DepreciationSchedule">560</DeprecAndDpltnRevAndExpnssAmt>
        <TravConfMeetingRevAndExpnssAmt>334</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingDsbrsChrtblAmt>334</TravConfMeetingDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">1475</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>1475</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>5155</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>4595</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>9273</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>9273</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>14428</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>13868</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>40116</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>918</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>918</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>6068</CashBOYAmt>
        <CashEOYAmt>7800</CashEOYAmt>
        <CashEOYFMVAmt>7800</CashEOYFMVAmt>
        <CorporateStockBOYAmt>64378</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="InvestmentsCorpStockSchedule">103765</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>343802</CorporateStockEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>2857</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>1236</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>624</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="LandEtcSchedule2">1621</LandEOYAmt>
        <LandEOYFMVAmt>800</LandEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="OtherAssetsSchedule">2000</OtherAssetsBOYAmt>
        <TotalAssetsBOYAmt>73070</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>113186</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>352402</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>73070</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>113186</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>73070</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>113186</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>73070</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>113186</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>73070</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>40116</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>113186</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>113186</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>13</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>13</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>13</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>13</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>CA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd referenceDocumentId="SubstantialContributorsSchedul">true</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>XINHUI CHENG</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>5178892036</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1134 CUESTA DR</AddressLine1Txt>
          <CityNm>MOUNTAIN VIEW</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94040</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>XINHUI CHENG</PersonNm>
          <USAddress>
            <AddressLine1Txt>1134 CUESTA DR</AddressLine1Txt>
            <CityNm>MOUNTAIN VIEW</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94040</ZIPCd>
          </USAddress>
          <TitleTxt>CEO</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BENWEN SUN</PersonNm>
          <USAddress>
            <AddressLine1Txt>1134 CUESTA DR</AddressLine1Txt>
            <CityNm>MOUNTAIN VIEW</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94040</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>309148</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>9760</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>318908</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>318908</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>4784</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>314124</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>15706</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>15706</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>13</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>13</TotalTaxAmt>
        <DistributableBeforeAdjAmt>15693</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>15693</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>15693</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>13868</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>13868</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>15693</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr2Amt>4561</ExcessDistributionCyovYr2Amt>
        <TotalExcessDistributionCyovAmt>4561</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>13868</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>13868</AppliedToCurrentYearAmt>
        <ExcessDistriCyovAppCYCorpusAmt>1825</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>1825</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>2736</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>2736</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear2Amt>2736</ExcessFromYear2Amt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>XINHUI CHENG</ContributingManagerNm>
        <ContributingManagerNm>BENWEN SUN</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Carnegie Mellon University</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>5000 Forbes Ave</AddressLine1Txt>
            <CityNm>Pittsburgh</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>15213</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Donation</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>To create a transformative educational experience for students focused on deep disciplinary knowledge; problem solving; leadership; communication, and interpersonal skills; and personal health and well-being.</GrantOrContributionPurposeTxt>
          <Amt>100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Springer Elementary School PTA</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1120 Rose Ave</AddressLine1Txt>
            <CityNm>Mountain View</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94040</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Donation</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>To promote children healthy, well-being and educational success through strong parent, family and community involvement.</GrantOrContributionPurposeTxt>
          <Amt>650</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Los Altos Chinese School</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>460 S El Monte Ave</AddressLine1Txt>
            <CityNm>Los Altos</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94022</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Donation</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>To deliver the highest quality Chinese immersion after school program in Silicon Valley.</GrantOrContributionPurposeTxt>
          <Amt>5280</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>Academy Of Palo Alto Performing Art</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2218 Old Middlefield Way Suit D</AddressLine1Txt>
            <CityNm>Mountain View</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>94043</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Donation</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>APAPA-USA was founded in 2018 and is a professional dance training institution located in Mountain View, California, USA. Our teaching team consists of experi- enced professional dancers and dance educators, who have accumulated profes- sional abilities and broad artistic visions through years of learning, performing, and teaching. They have unique insights and practices in dance art and teaching, and are passionate about the inheritance of Chinese culture and art overseas.</GrantOrContributionPurposeTxt>
          <Amt>3243</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>9273</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>918</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>918</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>918</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>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="24020490" softwareVersionNum="2024v5.2">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>BENWEN SUN XINHUI CHENG</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>1134 CUESTA DR</AddressLine1Txt>
          <CityNm>MOUNTAIN VIEW</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94040</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>17743</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorPersonNm>BENWEN SUN XINHUI CHENG</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>1134 CUESTA DR</AddressLine1Txt>
          <CityNm>MOUNTAIN VIEW</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94040</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>18533</TotalContributionsAmt>
        <NoncashContributionInd>X</NoncashContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>3</ContributorNum>
        <ContributorPersonNm>BENWEN SUN XINHUI CHENG</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>1134 CUESTA DR</AddressLine1Txt>
          <CityNm>MOUNTAIN VIEW</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94040</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>5450</TotalContributionsAmt>
        <NoncashContributionInd>X</NoncashContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>4</ContributorNum>
        <ContributorPersonNm>BENWEN SUN XINHUI CHENG</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>1134 CUESTA DR</AddressLine1Txt>
          <CityNm>MOUNTAIN VIEW</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94040</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>16584</TotalContributionsAmt>
        <NoncashContributionInd>X</NoncashContributionInd>
      </ContributorInformationGrp>
      <NonCashPropertyContributionGrp>
        <ContributorNum>2</ContributorNum>
        <NoncashPropertyDesc>85 SH INVESCO EXCH TRADED FD TR II NASDAQ 100</NoncashPropertyDesc>
        <FairMarketValueAmt>18533</FairMarketValueAmt>
        <ReceivedDt>2024-12-26</ReceivedDt>
      </NonCashPropertyContributionGrp>
      <NonCashPropertyContributionGrp>
        <ContributorNum>3</ContributorNum>
        <NoncashPropertyDesc>12 SH TESLA INC</NoncashPropertyDesc>
        <FairMarketValueAmt>5450</FairMarketValueAmt>
        <ReceivedDt>2024-12-26</ReceivedDt>
      </NonCashPropertyContributionGrp>
      <NonCashPropertyContributionGrp>
        <ContributorNum>4</ContributorNum>
        <NoncashPropertyDesc>30 SH VANGUARD INDEX FUNDS S&amp;P 500 ETF</NoncashPropertyDesc>
        <FairMarketValueAmt>16584</FairMarketValueAmt>
        <ReceivedDt>2024-12-26</ReceivedDt>
      </NonCashPropertyContributionGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <AccountingFeesDetail>
        <CategoryTxt>Accounting Fees</CategoryTxt>
        <Amt>2780</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2780</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="DepreciationSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2023-04-17</AcquiredDt>
        <CostOrOtherBasisAmt>320</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>166</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.1920</Rt>
        <CurrentYearExpenseAmt>61</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2023-04-24</AcquiredDt>
        <CostOrOtherBasisAmt>218</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>114</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.1920</Rt>
        <CurrentYearExpenseAmt>42</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2023-04-28</AcquiredDt>
        <CostOrOtherBasisAmt>762</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>396</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.1920</Rt>
        <CurrentYearExpenseAmt>146</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2024-12-20</AcquiredDt>
        <CostOrOtherBasisAmt>392</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.2000</Rt>
        <CurrentYearExpenseAmt>78</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2024-12-20</AcquiredDt>
        <CostOrOtherBasisAmt>217</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.2000</Rt>
        <CurrentYearExpenseAmt>43</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2025-04-03</AcquiredDt>
        <CostOrOtherBasisAmt>948</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.2000</Rt>
        <CurrentYearExpenseAmt>190</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <InvestmentsCorpStockSchedule documentId="InvestmentsCorpStockSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <InvestmentsCorporateStockGrp>
        <StockNm>Fidelity - Z23-739067</StockNm>
        <EOYBookValueAmt>103765</EOYBookValueAmt>
        <EOYFMVAmt>343802</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <LandEtcSchedule2 documentId="LandEtcSchedule2" softwareId="24020490" softwareVersionNum="2024v5.2">
      <LandEtcGrp>
        <CategoryOrItemTxt>Machinery and Equipment</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2857</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1236</AccumulatedDepreciationAmt>
        <BookValueAmt>1621</BookValueAmt>
        <EOYFMVAmt>800</EOYFMVAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <OtherExpensesScheduleGrp>
        <Desc>Filing Expenses</Desc>
        <RevenueAndExpensesPerBooksAmt>70</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>70</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Office Supplies</Desc>
        <RevenueAndExpensesPerBooksAmt>1405</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1405</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <SubstantialContributorsSch documentId="SubstantialContributorsSchedul" softwareId="24020490" softwareVersionNum="2024v5.2">
      <SubstantialContributorDetail>
        <PersonNm>BENWEN SUN XINHUI CHENG</PersonNm>
        <USAddress>
          <AddressLine1Txt>1134 CUESTA DR</AddressLine1Txt>
          <CityNm>MOUNTAIN VIEW</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94040</ZIPCd>
        </USAddress>
      </SubstantialContributorDetail>
    </SubstantialContributorsSch>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <TaxesDetail>
        <CategoryTxt>Income Tax - IRS</CategoryTxt>
        <Amt>6</Amt>
        <DisbursementsCharitablePrpsAmt>6</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>