﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-07-28T10:32:15-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>522408237</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Carver Florek &amp; James LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2315 McDonald Avenue Suite 300</AddressLine1Txt>
        <CityNm>Missoula</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59801</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>810370970</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Systems for Environmental Management</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SYST</BusinessNameControlTxt>
      <PhoneNum>4063605673</PhoneNum>
      <USAddress>
        <AddressLine1Txt>808 Woodford St</AddressLine1Txt>
        <CityNm>Missoula</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59801</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Collin Bevins</PersonNm>
      <PersonTitleTxt>Executive Dir.</PersonTitleTxt>
      <SignatureDt>2026-07-28</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Angel Sharp CPA</PreparerPersonNm>
      <PTIN>P00964705</PTIN>
      <PhoneNum>4067285539</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="25022934" softwareVersionNum="2025v4.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>348671</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>7049</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>7049</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>7049</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>11367</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>11367</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>11367</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>20000</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>20000</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>20000</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>38416</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>38416</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>18416</TotalAdjNetIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>24000</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>24000</CompOfcrDirTrstDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">1245</AccountingFeesRevAndExpnssAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">2801</TaxesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">8460</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>8460</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>36506</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>32460</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>36506</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>32460</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>1910</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>38416</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>18416</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>1761</CashBOYAmt>
        <CashEOYAmt>1256</CashEOYAmt>
        <CashEOYFMVAmt>1256</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>175159</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>166207</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>166207</SavAndTempCashInvstEOYFMVAmt>
        <OtherInvestmentsBOYAmt>201703</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="InvestmentsOtherSchedule2">213070</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>181208</OtherInvestmentsEOYFMVAmt>
        <TotalAssetsBOYAmt>378623</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>380533</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>348671</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>378623</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>380533</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>378623</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>380533</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>378623</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>380533</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>378623</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>1910</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>380533</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>380533</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>SALE OF DOMAIN NAME</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>1996-01-01</AcquiredDt>
          <SoldDt>2025-08-03</SoldDt>
          <GrossSalesPriceAmt>20000</GrossSalesPriceAmt>
          <GainOrLossAmt>20000</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>20000</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>20000</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>534</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>534</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>534</TaxBasedOnInvestmentIncomeAmt>
        <Form2220AttachedInd referenceDocumentId="IRS2220">X</Form2220AttachedInd>
        <EsPenaltyAmt>27</EsPenaltyAmt>
        <TaxDueAmt>561</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>Collin Bevins</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>4063605673</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>808 Woodford St</AddressLine1Txt>
          <CityNm>Missoula</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59801</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>Collin Bevins</PersonNm>
          <USAddress>
            <AddressLine1Txt>808 woodford street</AddressLine1Txt>
            <CityNm>missoula</CityNm>
            <StateAbbreviationCd>MT</StateAbbreviationCd>
            <ZIPCd>59801</ZIPCd>
          </USAddress>
          <TitleTxt>Executive Dir.</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>24000</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Barbara Riley</PersonNm>
          <USAddress>
            <AddressLine1Txt>808 woodford street</AddressLine1Txt>
            <CityNm>missoula</CityNm>
            <StateAbbreviationCd>MT</StateAbbreviationCd>
            <ZIPCd>59801</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Kelsyn Bevins</PersonNm>
          <USAddress>
            <AddressLine1Txt>808 woodford street</AddressLine1Txt>
            <CityNm>missoula</CityNm>
            <StateAbbreviationCd>MT</StateAbbreviationCd>
            <ZIPCd>59801</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Drewallyn Riley</PersonNm>
          <USAddress>
            <AddressLine1Txt>808 woodford street</AddressLine1Txt>
            <CityNm>missoula</CityNm>
            <StateAbbreviationCd>MT</StateAbbreviationCd>
            <ZIPCd>59801</ZIPCd>
          </USAddress>
          <TitleTxt>Vice President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Lynn Paqualetti</PersonNm>
          <USAddress>
            <AddressLine1Txt>808 woodford street</AddressLine1Txt>
            <CityNm>missoula</CityNm>
            <StateAbbreviationCd>MT</StateAbbreviationCd>
            <ZIPCd>59801</ZIPCd>
          </USAddress>
          <TitleTxt>Treasurer</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>DEVELOPING AND MAINTENCE OF FREE, PUBLIC DOMAIN WILDLAND FIRE MANAGEMENT SOFTWARE AND APPLICATIONS USED BY FEDERAL, STATE, AND PRIVATE ORGANIZATIONS</Description1Txt>
        <Expenses1Amt>36506</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>170683</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>1508</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>201703</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>373894</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>373894</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>5608</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>368286</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>18414</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <Sect4942j3j5FndtnAndFrgnOrgInd>X</Sect4942j3j5FndtnAndFrgnOrgInd>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>32460</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>32460</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <PrivateOperatingFoundationsGrp>
        <Section4942j3Ind>X</Section4942j3Ind>
        <LessorAdjNetIncmMinInvstRetGrp>
          <CurrentYearAmt>18414</CurrentYearAmt>
          <Year1Amt>11512</Year1Amt>
          <Year2Amt>16581</Year2Amt>
          <Year3Amt>11250</Year3Amt>
          <TotalAmt>2095</TotalAmt>
        </LessorAdjNetIncmMinInvstRetGrp>
        <Pct85LessorAdjIncmOrMinRetGrp>
          <CurrentYearAmt>15652</CurrentYearAmt>
          <Year1Amt>9785</Year1Amt>
          <Year2Amt>14094</Year2Amt>
          <Year3Amt>9563</Year3Amt>
          <TotalAmt>1780</TotalAmt>
        </Pct85LessorAdjIncmOrMinRetGrp>
        <QualifyingDistributionsGrp>
          <CurrentYearAmt>32460</CurrentYearAmt>
          <Year1Amt>29459</Year1Amt>
          <Year2Amt>31966</Year2Amt>
          <Year3Amt>21149</Year3Amt>
          <TotalAmt>115034</TotalAmt>
        </QualifyingDistributionsGrp>
        <QualifyingDistriMadeDrtGrp>
          <CurrentYearAmt>32460</CurrentYearAmt>
          <Year1Amt>29459</Year1Amt>
          <Year2Amt>31966</Year2Amt>
          <Year3Amt>21149</Year3Amt>
          <TotalAmt>115034</TotalAmt>
        </QualifyingDistriMadeDrtGrp>
        <TwoThirdsMinimumInvstRetGrp>
          <CurrentYearAmt>12276</CurrentYearAmt>
          <Year1Amt>9443</Year1Amt>
          <Year2Amt>6055</Year2Amt>
          <Year3Amt>6062</Year3Amt>
          <TotalAmt>33836</TotalAmt>
        </TwoThirdsMinimumInvstRetGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>7049</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>11367</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>20000</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>18416</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>20000</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>38416</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="25022934" softwareVersionNum="2025v4.1">
      <AccountingFeesDetail>
        <Amt>1245</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsOtherSchedule2 documentId="InvestmentsOtherSchedule2" softwareId="25022934" softwareVersionNum="2025v4.1">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>MASS MUTUAL LIFE INSURANCE</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>213070</BookValueAmt>
        <EOYFMVAmt>181208</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="25022934" softwareVersionNum="2025v4.1">
      <OtherExpensesScheduleGrp>
        <Desc>other expenses</Desc>
        <RevenueAndExpensesPerBooksAmt>8460</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>8460</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="25022934" softwareVersionNum="2025v4.1">
      <TaxesDetail>
        <Amt>2801</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>