﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-05-29T16:44:52-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>331196387</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>STRATEGIC CPA ACCOUNTING &amp; TAX SOLUTIONS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2922 FULLER AVE NE SUITE 101B</AddressLine1Txt>
        <CityNm>GRAND RAPIDS</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49505</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>382798716</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BOERSMA CHARITABLE FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BOER</BusinessNameControlTxt>
      <PhoneNum>6163962305</PhoneNum>
      <USAddress>
        <AddressLine1Txt>319 WALNUT COURT</AddressLine1Txt>
        <CityNm>HOLLAND</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49423</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>WILLIAM BOERSMA</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6163962305</PhoneNum>
      <SignatureDt>2025-05-28</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JASON LILLMARS CPA</PreparerPersonNm>
      <PTIN>P01360097</PTIN>
      <PhoneNum>6163185472</PhoneNum>
      <PreparationDt>2025-05-28</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="RetDoc5">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>918349</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>1480</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>1480</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>1480</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>4485</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>4485</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>4485</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt referenceDocumentId="RetDoc2">79872</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>261348</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>28459</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>85837</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>34424</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>5965</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc1">750</AccountingFeesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>750</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>41000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>41000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>41750</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>41000</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>44087</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>34424</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>5965</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>45446</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>65639</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>65639</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>485686</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc3">484571</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>612733</CorporateStockEOYFMVAmt>
        <OtherInvestmentsBOYAmt>170018</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="RetDoc4">195027</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>239977</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>701150</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>745237</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>918349</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>701150</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>745237</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>701150</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>745237</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>701150</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>745237</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>701150</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>44087</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>745237</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>745237</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapitalGainNetIncomeAmt>28459</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>478</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>478</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>478</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>339</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>339</TotalPaymentsAndCreditsAmt>
        <TaxDueAmt>139</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>MI</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>WILLIAM BOERSMA</IndividualWithBooksNm>
        <PhoneNum>6163962305</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>319 WALNUT COURT</AddressLine1Txt>
          <CityNm>HOLLAND</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49423</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>
        <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>WILLIAM BOERSMA</PersonNm>
          <USAddress>
            <AddressLine1Txt>319 WALNUT COURT</AddressLine1Txt>
            <CityNm>HOLLAND</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49423</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ELIZABETH A JASPERSE</PersonNm>
          <USAddress>
            <AddressLine1Txt>610 IROQUOIS</AddressLine1Txt>
            <CityNm>FREMONT</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49412</ZIPCd>
          </USAddress>
          <TitleTxt>VICE PRESIDE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>PAUL BOERSMA</PersonNm>
          <USAddress>
            <AddressLine1Txt>2858 EAST CHESTER</AddressLine1Txt>
            <CityNm>ZEELAND</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49464</ZIPCd>
          </USAddress>
          <TitleTxt>VICE PRESIDE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>0</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>0</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>0</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <TaxBasedOnInvestmentIncomeAmt>478</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>478</TotalTaxAmt>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>41000</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>41000</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>12463</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>12127</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>11133</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>18610</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>45000</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>99333</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>41000</QualifyingDistributionsAmt>
        <RemainingDistriFromCorpusAmt>41000</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>140333</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>12463</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>127870</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>12127</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>11133</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>18610</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>45000</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>41000</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>HOPE COLLEGE</BusinessNameLine1Txt>
            <BusinessNameLine2Txt>HOPE COLLEGE</BusinessNameLine2Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>141 EAST 12TH STREET</AddressLine1Txt>
            <AddressLine2Txt>141 EAST 12TH STREET</AddressLine2Txt>
            <CityNm>HOLLAND</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49423</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC CHARI</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>29000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>GENEVA CAMP AND RETREAT CENTER</BusinessNameLine1Txt>
            <BusinessNameLine2Txt>GENEVA CAMP AND RETREAT CENTER</BusinessNameLine2Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3995 LAKESHORE DR N</AddressLine1Txt>
            <AddressLine2Txt>3995 LAKESHORE DR N</AddressLine2Txt>
            <CityNm>HOLLAND</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49424</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC CHARI</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>11000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>FULLER THEOLOGICAL SEMINARY</BusinessNameLine1Txt>
            <BusinessNameLine2Txt>FULLER THEOLOGICAL SEMINARY</BusinessNameLine2Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>135 N OAKLAND AVE</AddressLine1Txt>
            <AddressLine2Txt>135 N OAKLAND AVE</AddressLine2Txt>
            <CityNm>PASADENA</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>91182</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>RELIGIOUS SC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>41000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>1480</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>4485</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>28459</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>51413</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>34424</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>51413</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>85837</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="RetDoc1">
      <AccountingFeesDetail>
        <CategoryTxt>INDIRECT ACCOUNTING FEES</CategoryTxt>
        <Amt>750</Amt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <GainLossSaleOtherAssetsSch documentId="RetDoc2">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>AMCAP A</AssetDesc>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2025-12</SoldDt>
        <GrossSalesPriceAmt>9000</GrossSalesPriceAmt>
        <BasisAmt>3564</BasisAmt>
        <TotalNetAmt>5436</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>GRW OF AMER A</AssetDesc>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2024-12</SoldDt>
        <GrossSalesPriceAmt>16000</GrossSalesPriceAmt>
        <BasisAmt>8001</BasisAmt>
        <TotalNetAmt>7999</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>LORD ABB</AssetDesc>
        <AcquiredDt>2011-04</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2024-12</SoldDt>
        <GrossSalesPriceAmt>12000</GrossSalesPriceAmt>
        <BasisAmt>13477</BasisAmt>
        <TotalNetAmt>-1477</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>PIONEER FDMNTL GRW A</AssetDesc>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2024-12</SoldDt>
        <GrossSalesPriceAmt>8000</GrossSalesPriceAmt>
        <BasisAmt>4322</BasisAmt>
        <TotalNetAmt>3678</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>PRIN MDCP A</AssetDesc>
        <AcquiredDt>2013-05</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2024-12</SoldDt>
        <GrossSalesPriceAmt>5000</GrossSalesPriceAmt>
        <BasisAmt>2103</BasisAmt>
        <TotalNetAmt>2897</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>FIRST TRUST</AssetDesc>
        <AcquiredDt>2022-10</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2024-01</SoldDt>
        <GrossSalesPriceAmt>182889</GrossSalesPriceAmt>
        <BasisAmt>150009</BasisAmt>
        <TotalNetAmt>32880</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <InvestmentsCorpStockSchedule documentId="RetDoc3">
      <InvestmentsCorporateStockGrp>
        <StockNm>AMCAP FUND INC</StockNm>
        <EOYBookValueAmt>70334</EOYBookValueAmt>
        <EOYFMVAmt>96931</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>EURO PACIFIC GROWTH</StockNm>
        <EOYBookValueAmt>61911</EOYBookValueAmt>
        <EOYFMVAmt>83734</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>GROWTH FUND AMERICA</StockNm>
        <EOYBookValueAmt>67291</EOYBookValueAmt>
        <EOYFMVAmt>97138</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>LORD ABBETT SECS TR ALPHA CL C</StockNm>
        <EOYBookValueAmt>99413</EOYBookValueAmt>
        <EOYFMVAmt>93322</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>PIONEER FUNDAMENTAL GROWTH</StockNm>
        <EOYBookValueAmt>75107</EOYBookValueAmt>
        <EOYFMVAmt>95473</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>PRINCIPAL MID CAP CL C</StockNm>
        <EOYBookValueAmt>58697</EOYBookValueAmt>
        <EOYFMVAmt>93422</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>INVESCO OPPENHEIMER DVLP MTS DF CL A</StockNm>
        <EOYBookValueAmt>50134</EOYBookValueAmt>
        <EOYFMVAmt>50584</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>PRINCIPAL MID CAP CL A</StockNm>
        <EOYBookValueAmt>1684</EOYBookValueAmt>
        <EOYFMVAmt>2129</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsOtherSchedule2 documentId="RetDoc4">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>FT S&amp;P DIV ARST TGT 25 4FQ22</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>FT S&amp;P DIV ARST TGTG 25 4Q23</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
        <BookValueAmt>20009</BookValueAmt>
        <EOYFMVAmt>21836</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>FT S&amp;P LINE TGTG 25 1Q24</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
        <BookValueAmt>50008</BookValueAmt>
        <EOYFMVAmt>83482</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>FT S&amp;P DIV TGTG 25 1Q24</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
        <BookValueAmt>50007</BookValueAmt>
        <EOYFMVAmt>58097</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>FT S&amp;P DIV ARST TGTG 25 1Q24</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>FMV</ListedAtCostOrFMVCd>
        <BookValueAmt>75003</BookValueAmt>
        <EOYFMVAmt>76562</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
  </ReturnData>
</Return>