﻿<?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>2025-08-12T10:52:15-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>954836643</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Thomas S Peng CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>17890 Castleton St Ste 115</AddressLine1Txt>
        <CityNm>City of Industry</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91748</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>921763857</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HO MEI FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>HOME</BusinessNameControlTxt>
      <PhoneNum>6269935402</PhoneNum>
      <USAddress>
        <AddressLine1Txt>570 E ORANGE GROVE BLVD</AddressLine1Txt>
        <CityNm>PASADENA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91104</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JENCHEN ALAN SHIH</PersonNm>
      <PersonTitleTxt>Secretary</PersonTitleTxt>
      <SignatureDt>2025-08-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>THOMAS S PENG</PreparerPersonNm>
      <PTIN>P01280631</PTIN>
      <PhoneNum>6262818200</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="11">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="24020490" softwareVersionNum="2024v5.2">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>0</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>50000</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>88334</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>88334</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>88334</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>14084</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>14084</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>14084</DividendsAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>152418</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>102418</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>102418</TotalAdjNetIncmAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="LegalFeesSchedule">998</LegalFeesRevAndExpnssAmt>
        <LegalFeesDsbrsChrtblAmt>998</LegalFeesDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">12075</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesChrtblPrpsAmt>12075</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSchedule">321</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesDsbrsChrtblAmt>321</OtherProfFeesDsbrsChrtblAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">135090</TaxesRevAndExpnssAmt>
        <TaxesDsbrsChrtblAmt>135090</TaxesDsbrsChrtblAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="DepreciationSchedule">16016</DeprecAndDpltnRevAndExpnssAmt>
        <TravConfMeetingRevAndExpnssAmt>3915</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingDsbrsChrtblAmt>3915</TravConfMeetingDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">128904</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>128904</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>297319</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>281303</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>297319</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>281303</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-144901</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>102418</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>102418</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>121640</CashBOYAmt>
        <CashEOYAmt>532302</CashEOYAmt>
        <SavAndTempCashInvstBOYAmt>3300000</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>761909</SavAndTempCashInvstEOYAmt>
        <PrepaidExpensesBOYAmt>80000</PrepaidExpensesBOYAmt>
        <LandBldgEquipCostOrOtherBssAmt>9121480</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>16016</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>9041400</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="LandEtcSchedule2">9105464</LandEOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="OtherAssetsSchedule">18150</OtherAssetsEOYAmt>
        <TotalAssetsBOYAmt>12543040</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>10417825</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>0</TotalAssetsEOYFMVAmt>
        <LoansFromOfficersBOYAmt>4644000</LoansFromOfficersBOYAmt>
        <LoansFromOfficersEOYAmt>4644000</LoansFromOfficersEOYAmt>
        <MortgagesAndNotesPayableBOYAmt>2500000</MortgagesAndNotesPayableBOYAmt>
        <MortgagesAndNotesPayableEOYAmt referenceDocumentId="MortgagesAndNotesPayableSchedu">500000</MortgagesAndNotesPayableEOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="OtherLiabilitiesSchedule">1</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>7144000</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>5144001</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>5399040</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>5273824</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>5399040</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>5273824</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>12543040</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>10417825</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>5399040</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-144901</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="OtherIncreasesSchedule">19685</OtherIncreasesAmt>
        <SubtotalAmt>5273824</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>5273824</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>1424</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>1424</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>1424</TaxBasedOnInvestmentIncomeAmt>
        <Form2220AttachedInd referenceDocumentId="IRS2220">X</Form2220AttachedInd>
        <EsPenaltyAmt>89</EsPenaltyAmt>
        <TaxDueAmt>1513</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>true</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>JENCHEN ALAN SHIH</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>6269229358</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>570 E ORANGE GROVE BLVD</AddressLine1Txt>
          <CityNm>PASADENA</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91104</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>SHIH-HO HONG</PersonNm>
          <USAddress>
            <AddressLine1Txt>570 E ORANGE GROVE BLVD</AddressLine1Txt>
            <CityNm>PASADENA</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>91104</ZIPCd>
          </USAddress>
          <TitleTxt>CEO</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>TING-YEN HUNG</PersonNm>
          <USAddress>
            <AddressLine1Txt>570 E ORANGE GROVE BLVD</AddressLine1Txt>
            <CityNm>PASADENA</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>91104</ZIPCd>
          </USAddress>
          <TitleTxt>CFO</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JENCHEN ALAN SHIH</PersonNm>
          <USAddress>
            <AddressLine1Txt>570 E ORANGE GROVE BLVD</AddressLine1Txt>
            <CityNm>PASADENA</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>91104</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>Cultural and Educational Programs: To foster ethical leadership, personal development, and cross-cultural understanding through traditional wisdom.</Description1Txt>
        <Expenses1Amt>98456</Expenses1Amt>
        <Description2Txt>International Peace Initiatives: To advance global peace through dialogue, cooperation, and the defense of conscience and freedom.</Description2Txt>
        <Expenses2Amt>106895</Expenses2Amt>
        <Description3Txt>Martial Arts and Health Promotion: To support holistic well-being, stress reduction, and personal growth through traditional martial arts and mindfulness practices.</Description3Txt>
        <Expenses3Amt>42195</Expenses3Amt>
        <Description4Txt>Community Outreach and Humanitarian Efforts: To provide aid and promote dignity for underserved populations through education, health, and emergency support.</Description4Txt>
        <Expenses4Amt>33756</Expenses4Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>10417825</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>10417825</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>10417825</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>156267</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>10261558</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>513078</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <Sect4942j3j5FndtnAndFrgnOrgInd>X</Sect4942j3j5FndtnAndFrgnOrgInd>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>281303</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>281303</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <PrivateOperatingFoundationsGrp>
        <Section4942j3Ind>X</Section4942j3Ind>
        <LessorAdjNetIncmMinInvstRetGrp>
          <CurrentYearAmt>102418</CurrentYearAmt>
          <TotalAmt>102418</TotalAmt>
        </LessorAdjNetIncmMinInvstRetGrp>
        <Pct85LessorAdjIncmOrMinRetGrp>
          <CurrentYearAmt>87055</CurrentYearAmt>
          <TotalAmt>87055</TotalAmt>
        </Pct85LessorAdjIncmOrMinRetGrp>
        <QualifyingDistributionsGrp>
          <CurrentYearAmt>281303</CurrentYearAmt>
          <TotalAmt>281303</TotalAmt>
        </QualifyingDistributionsGrp>
        <QualifyingDistriMadeDrtGrp>
          <CurrentYearAmt>281303</CurrentYearAmt>
          <TotalAmt>281303</TotalAmt>
        </QualifyingDistriMadeDrtGrp>
        <TotalAssetsGrp>
          <CurrentYearAmt>10417825</CurrentYearAmt>
          <TotalAmt>10417825</TotalAmt>
        </TotalAssetsGrp>
        <TotalAssetsSect4942j3BiGrp>
          <CurrentYearAmt>10417825</CurrentYearAmt>
          <TotalAmt>10417825</TotalAmt>
        </TotalAssetsSect4942j3BiGrp>
        <TwoThirdsMinimumInvstRetGrp>
          <TotalAmt>0</TotalAmt>
        </TwoThirdsMinimumInvstRetGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>JENCHEN ALAN SHIH</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>570 E ORANGE GROVE BLVD</AddressLine1Txt>
            <CityNm>PASADENA</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>91104</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>6269229358</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>N/A</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>N/A</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>N/A</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>88334</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>14084</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>102418</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>102418</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 FEE</CategoryTxt>
        <Amt>12075</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>12075</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="DepreciationSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <DepreciationPropertyGrp>
        <PropertyDesc>DOZER</PropertyDesc>
        <AcquiredDt>2024-02-01</AcquiredDt>
        <CostOrOtherBasisAmt>80080</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <Rt>0.2000</Rt>
        <CurrentYearExpenseAmt>16016</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="LandEtcSchedule2" softwareId="24020490" softwareVersionNum="2024v5.2">
      <LandEtcGrp>
        <CategoryOrItemTxt>Machinery and Equipment</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>80080</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>16016</AccumulatedDepreciationAmt>
        <BookValueAmt>64064</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Land</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>9041400</CostOrOtherBasisAmt>
        <BookValueAmt>9041400</BookValueAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <LegalFeesSchedule documentId="LegalFeesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <LegalFeesGrp>
        <CategoryTxt>LEGAL FEE</CategoryTxt>
        <LegalFeesAmt>998</LegalFeesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>998</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <MortgagesAndNotesPayableSch documentId="MortgagesAndNotesPayableSchedu" softwareId="24020490" softwareVersionNum="2024v5.2">
      <MortgageAmt>500000</MortgageAmt>
    </MortgagesAndNotesPayableSch>
    <OtherAssetsSchedule documentId="OtherAssetsSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <OtherAssetsScheduleGrp>
        <Desc>OTHER ASSETS</Desc>
        <EOYBookValueAmt>18150</EOYBookValueAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <OtherExpensesScheduleGrp>
        <Desc>AUTO EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>1406</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1406</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DA RUNG LLC-BANK CHARGE</Desc>
        <RevenueAndExpensesPerBooksAmt>18</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>18</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DA RUNG LLC-HOA</Desc>
        <RevenueAndExpensesPerBooksAmt>425</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>425</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DA RUNG LLC-LEGAL</Desc>
        <RevenueAndExpensesPerBooksAmt>28125</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>28125</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DA RUNG LLC-REPAIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>4750</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>4750</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DA RUNG LLC-SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>100</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>100</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DA RUNG LLC-TELEPHONE</Desc>
        <RevenueAndExpensesPerBooksAmt>1402</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1402</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DA RUNG LLC-TRAVEL</Desc>
        <RevenueAndExpensesPerBooksAmt>3888</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3888</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DA RUNG LLC-UTILITIES</Desc>
        <RevenueAndExpensesPerBooksAmt>2839</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>2839</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DA SING LLC-AUTO EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>5396</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>5396</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DA SING LLC-CLEAN AND MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>1400</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1400</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DA SING LLC-GARDENING AND TERMITE</Desc>
        <RevenueAndExpensesPerBooksAmt>975</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>975</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DA SING LLC-HOA</Desc>
        <RevenueAndExpensesPerBooksAmt>8912</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>8912</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DA SING LLC-LEGAL</Desc>
        <RevenueAndExpensesPerBooksAmt>468</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>468</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DA SING LLC-REPAIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>4620</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>4620</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DA SING LLC-SECURITY</Desc>
        <RevenueAndExpensesPerBooksAmt>321</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>321</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DA SING LLC-SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>1056</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1056</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DA SING LLC-TELEPHONE</Desc>
        <RevenueAndExpensesPerBooksAmt>726</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>726</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DA SING LLC-UTILITIES</Desc>
        <RevenueAndExpensesPerBooksAmt>16005</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>16005</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FOOD</Desc>
        <RevenueAndExpensesPerBooksAmt>3812</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3812</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>GARDNER</Desc>
        <RevenueAndExpensesPerBooksAmt>3050</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3050</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>HOA</Desc>
        <RevenueAndExpensesPerBooksAmt>4950</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>4950</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>JANITORIAL EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>7332</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>7332</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>LI FU-LEGAL</Desc>
        <RevenueAndExpensesPerBooksAmt>600</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>600</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>LICENSE AND FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>450</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>450</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIR AND MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>15035</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>15035</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>8528</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>8528</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>UTILITIES</Desc>
        <RevenueAndExpensesPerBooksAmt>2315</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>2315</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherLiabilitiesSchedule documentId="OtherLiabilitiesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <OtherLiabilitiesDetail>
        <Desc>Rounding</Desc>
        <EOYBookValueAmt>1</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>BROKER FEE</CategoryTxt>
        <Amt>321</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>321</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <TaxesDetail>
        <CategoryTxt>DA RUNG LLC-PROPERTY TAX</CategoryTxt>
        <Amt>71382</Amt>
        <DisbursementsCharitablePrpsAmt>71382</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>DA SING LLC-PROPERTY TAX</CategoryTxt>
        <Amt>63708</Amt>
        <DisbursementsCharitablePrpsAmt>63708</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>