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    <ReturnTs>2026-03-13T10:47:30-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-10-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>BDO USA</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>600 ANTON BLVD STE 500</AddressLine1Txt>
        <CityNm>COSTA MESA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92626</ZIPCd>
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    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-11-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>383712657</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SHELDON RAZIN FAMILY FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% MARK S RAZIN</InCareOfNm>
      <BusinessNameControlTxt>SHEL</BusinessNameControlTxt>
      <PhoneNum>9494976707</PhoneNum>
      <USAddress>
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        <CityNm>LAGUNA BEACH</CityNm>
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        <ZIPCd>92651</ZIPCd>
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    <BusinessOfficerGrp>
      <PersonNm>Mark Razin</PersonNm>
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      <PreparerPersonNm>JERRY RICKMEYER</PreparerPersonNm>
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      <PreparationDt>2026-03-08</PreparationDt>
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    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
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        <ContriRcvdRevAndExpnssAmt>0</ContriRcvdRevAndExpnssAmt>
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        <DividendsNetInvstIncmAmt>320008</DividendsNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>336407</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>336407</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>0</CompOfcrDirTrstRevAndExpnssAmt>
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        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">103200</TaxesRevAndExpnssAmt>
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        <ContriPaidRevAndExpnssAmt>201000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>201000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>321219</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>12814</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>205205</TotalExpensesDsbrsChrtblAmt>
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        <NetInvestmentIncomeAmt>323593</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>13202</CashBOYAmt>
        <CashEOYAmt>64156</CashEOYAmt>
        <CashEOYFMVAmt>64156</CashEOYFMVAmt>
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        <SavAndTempCashInvstEOYAmt>2923061</SavAndTempCashInvstEOYAmt>
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        <OtherInvestmentsEOYFMVAmt>4239552</OtherInvestmentsEOYFMVAmt>
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        <TotalAssetsEOYAmt>6970923</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>7226769</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
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        <RetainedEarningBOYAmt>6955735</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>6970923</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>6955735</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>6970923</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>6955735</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>6970923</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>6955735</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>15188</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>6970923</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>6970923</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail />
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>4498</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>4498</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>4498</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>5740</EstimatedPlusOvpmtIncmTxAmt>
        <ExemptFrgnOrgTaxWthldAtSrceAmt>0</ExemptFrgnOrgTaxWthldAtSrceAmt>
        <TotalPaymentsAndCreditsAmt>5740</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>1242</OverpaymentAmt>
        <AppliedToESTaxAmt>1242</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
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        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
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        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>MARK S RAZIN</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>9496898909</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1695 VIKING RD</AddressLine1Txt>
          <CityNm>LAGUNA BEACH</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>926513246</ZIPCd>
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        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
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        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
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        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <UndistrIncmSect4942a2NotAppInd>false</UndistrIncmSect4942a2NotAppInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
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        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
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        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <ProceedsOrNetIncomeInd>false</ProceedsOrNetIncomeInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
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      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JANET RAZIN</PersonNm>
          <USAddress>
            <AddressLine1Txt>1695 VIKING RD</AddressLine1Txt>
            <CityNm>LAGUNA BEACH</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92651</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR, VP</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.6</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MARK S RAZIN</PersonNm>
          <USAddress>
            <AddressLine1Txt>1695 VIKING RD</AddressLine1Txt>
            <CityNm>LAGUNA BEACH</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92651</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR, CFO &amp; SECRETARY</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.5</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DAVID H RAZIn</PersonNm>
          <USAddress>
            <AddressLine1Txt>1695 VIKING RD</AddressLine1Txt>
            <CityNm>LAGUNA BEACH</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92651</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR, VP</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.5</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>NONE</Description1Txt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp />
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>7005423</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>57146</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>7062569</TotalFMVOfUnusedAssetsAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>7062569</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>105939</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>6956630</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>347832</MinimumInvestmentReturnAmt>
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        <MinimumInvestmentReturnAmt>347832</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>4498</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>4498</TotalTaxAmt>
        <DistributableBeforeAdjAmt>343334</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>343334</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>343334</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>205205</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <CharitableAssetsAcquisPaidAmt>0</CharitableAssetsAcquisPaidAmt>
        <SetAsideSuitabilityTestAmt>0</SetAsideSuitabilityTestAmt>
        <SetAsideCashDistriTestAmt>0</SetAsideCashDistriTestAmt>
        <QualifyingDistributionsAmt>205205</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>343334</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>197956</UndistributedIncomePYAmt>
        <PriorYear1Yr>2022</PriorYear1Yr>
        <PriorYear2Yr>2021</PriorYear2Yr>
        <PriorYear3Yr>2020</PriorYear3Yr>
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        <AppliedToCurrentYearAmt>7249</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>0</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>0</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>336085</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>0</ExcessDistriCyovToNextYrAmt>
        <ExcessFromCurrentYearAmt>0</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <PrivateOperatingFoundationsGrp></PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>NONE</ContributingManagerNm>
        <ShareholderManagerNm>NONE</ShareholderManagerNm>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>Mark Razin</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1695 Viking RD</AddressLine1Txt>
            <CityNm>Laguna Beach</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92651</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>9496898909</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>APPLICATIONS SHOULD BE SUBMITTED IN THE FORM OF A ONE TO THREE PAGE LETTER OF INQUIRY. IF THE SELECTION COMMITTEE DETERMINES THAT AN APPLICATION FITS THE FOUNDATION'S GIVING STRATEGY, A MORE DETAILED PROPOSAL, INCLUDING ADDITIONAL SPECIFIC INFORMATION MAY BE REQUESTED. CHARITABLE ORGANIZATIONS APPLICANTS SHOULD INCLUDE: 1. DOCUMENTATION OF APPROVAL OF TAX EXEMPT STATUS. 2. A DESCRIPTION OF THE PROJECT, IF APPLICABLE, AND/OR A MISSION STATEMENT. 3. AMOUNT OF FUNDING REQUESTED. 4. THE CONTACT PERSON WITH TITLE, TEL#, AND EMAIL ADDRESS. INDIVIDUALS SHOULD INCLUDE: 1. NAME, ADDRESS, TEL# AND EMAIL ADDRESS. 2. AMOUNT OF FUNDING REQUESTED. 3. EDUCATIONAL HISTORY, INCLUDING A TRANSCRIPT OF GRADES, SAT'S, HONORS OR AWARDS, EXTRACURRICULAR AND/OR ATHLETIC ACTIVITIES, LEADERSHIP POSITIONS AND, IF APPLICABLE, WORKING OR VOLUNTEERING HISTORY. 4. THREE ACADEMIC AND THREE PERSONAL REFERENCES INCLUDING TITLE AND/OR RELATIONSHIP, ADDRESS, TEL# AND EMAIL ADDRESS. 5. COLLEGES/SCHOOLS APPLIED TO (OR INTE</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>NONE AT PRESENT</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>NONE AT PRESENT</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Israeli American Council of Orange County</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>61 Eaglecreek</AddressLine1Txt>
            <CityNm>Irvine</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92618</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TO SUPPORT RELIGIOUS PROGRAMS</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>AMERICAN ISRAEL EDUCATION FUND</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>251 H Street NW</AddressLine1Txt>
            <CityNm>Washington</CityNm>
            <StateAbbreviationCd>DC</StateAbbreviationCd>
            <ZIPCd>20001</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TO SUPPORT RELIGIOUS PROGRAMS</GrantOrContributionPurposeTxt>
          <Amt>75000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>PRAGER UNIVERSITY FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>15021 Ventura Blvd</AddressLine1Txt>
            <CityNm>Sherman Oaks</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>91403</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TO SUPPORT EDUCATION PROGRAMS</GrantOrContributionPurposeTxt>
          <Amt>18000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CHABAD JEWISH CENTER OF LAGUNA BEACH</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>30804 S COAST HIGHWAY</AddressLine1Txt>
            <CityNm>LAGUNA BEACH</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92651</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>To Support Religious Programs</GrantOrContributionPurposeTxt>
          <Amt>31000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Massachusetts Institute of Technology</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>600 Memorial Drive</AddressLine1Txt>
            <CityNm>Cambridge</CityNm>
            <StateAbbreviationCd>MA</StateAbbreviationCd>
            <ZIPCd>02139</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TO SUPPORT EDUCATION PROGRAMS</GrantOrContributionPurposeTxt>
          <Amt>50000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>PRAGER UNIVERSITY FOUNDATIon</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>15021 Venutra BLVd</AddressLine1Txt>
            <CityNm>Sherman Oaks</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>91403</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TO SUPPORT EDUCATION PROGRAMS</GrantOrContributionPurposeTxt>
          <Amt>7000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ISRAELI AMERICAN COUNCIL of Orange County</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>61 Eaglecreek</AddressLine1Txt>
            <CityNm>Irvine</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92618</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TO SUPPORT RELIGIOUS PROGRAMS</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>201000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <FeesContractsFromGovtAgGrp />
        <MembershipDuesAndAssmntGrp />
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>16399</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>320008</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <NetRntlIncmReDebtFincdPropGrp />
        <NetRntlIncmReNotDebtFincdProp />
        <NetRentalIncomePersonalPropGrp />
        <OtherInvestmentIncomeGrp />
        <GainSalesAstOthThanInvntryGrp />
        <NetIncomeLossFromSpecialEvtGrp />
        <GrossProfitLossSlsOfInvntryGrp />
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>336407</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>336407</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>
    <DepreciationSchedule documentId="DepreciationSch" />
    <InvestmentsOtherSchedule2 documentId="InvOtherSch2">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>PIMCO FUND</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>28954</BookValueAmt>
        <EOYFMVAmt>31458</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>PIMCO INCOME INSTL</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>3000050</BookValueAmt>
        <EOYFMVAmt>3110774</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>VANGUARD S&amp;P 500 ETF</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>954702</BookValueAmt>
        <EOYFMVAmt>1097320</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherExpensesSchedule documentId="OtherExpensesSch">
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>175</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>175</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OTHER MISCELLANEOUS EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>11</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>11</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="TaxesSchedule">
      <TaxesDetail>
        <CategoryTxt>FEDERAL INCOME TAXES</CategoryTxt>
        <Amt>103000</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>CALIFORNIA</CategoryTxt>
        <Amt>200</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>