﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-03-03T12:51:08-06:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>454299065</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Sonder CPA PLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5005 Cascade Road SE Suite A</AddressLine1Txt>
        <CityNm>Grand Rapids</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49546</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>383386380</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Robell Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROBE</BusinessNameControlTxt>
      <PhoneNum>6167743159</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4080 Camelot Ridge Drive SE</AddressLine1Txt>
        <CityNm>Grand Rapids</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49546</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Brian R Ellis</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>6167743159</PhoneNum>
      <SignatureDt>2026-03-02</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Denice D Pavey CPA</PreparerPersonNm>
      <PTIN>P00404682</PTIN>
      <PhoneNum>6162857050</PhoneNum>
      <PreparationDt>2026-03-02</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="RetDoc1235000001">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>190670</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>1666</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>1666</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>29208</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>46196</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>29208</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>30874</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>30874</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>0</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstNetInvstIncmAmt>0</CompOfcrDirTrstNetInvstIncmAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>0</CompOfcrDirTrstDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc2002200001">1500</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>750</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesChrtblPrpsAmt>750</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="RetDoc2002300001">1371</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>1371</OtherProfFeesNetInvstIncmAmt>
        <OtherProfFeesDsbrsChrtblAmt>0</OtherProfFeesDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc2003200001">75</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>55</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>20</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>2946</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>2176</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>770</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>11000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>11000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>13946</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>2176</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>11770</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>16928</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>28698</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>1800</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>800</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>800</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>169657</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc2018900001">187585</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>189870</CorporateStockEOYFMVAmt>
        <TotalAssetsBOYAmt>171457</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>188385</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>190670</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>0</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>0</CapitalStockEOYAmt>
        <AdditionalPaidInCapitalBOYAmt>0</AdditionalPaidInCapitalBOYAmt>
        <AdditionalPaidInCapitalEOYAmt>0</AdditionalPaidInCapitalEOYAmt>
        <RetainedEarningBOYAmt>171457</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>188385</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>171457</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>188385</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>171457</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>188385</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>171457</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>16928</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt>0</OtherIncreasesAmt>
        <SubtotalAmt>188385</SubtotalAmt>
        <OtherDecreasesAmt>0</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>188385</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Angi Inc Class A</PropertyDesc>
          <AcquiredDt>2021-07-30</AcquiredDt>
          <SoldDt>2025-04-01</SoldDt>
          <GrossSalesPriceAmt>2942</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>5970</CostOrOtherBasisAmt>
          <GainOrLossAmt>-3028</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-3028</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Fiserv Inc</PropertyDesc>
          <AcquiredDt>2022-02-24</AcquiredDt>
          <SoldDt>2025-03-14</SoldDt>
          <GrossSalesPriceAmt>5120</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>2260</CostOrOtherBasisAmt>
          <GainOrLossAmt>2860</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>2860</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Rocket Companies Inc Ordinary Shares Class A</PropertyDesc>
          <AcquiredDt>2022-06-29</AcquiredDt>
          <SoldDt>2025-03-14</SoldDt>
          <GrossSalesPriceAmt>1006</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>498</CostOrOtherBasisAmt>
          <GainOrLossAmt>508</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>508</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Berkshire Hathaway Inc Class B</PropertyDesc>
          <AcquiredDt>2014-01-31</AcquiredDt>
          <SoldDt>2025-03-14</SoldDt>
          <GrossSalesPriceAmt>4104</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>890</CostOrOtherBasisAmt>
          <GainOrLossAmt>3214</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>3214</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Bread Financial Holdings</PropertyDesc>
          <AcquiredDt>2024-11-11</AcquiredDt>
          <SoldDt>2025-12-23</SoldDt>
          <GrossSalesPriceAmt>1012</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>786</CostOrOtherBasisAmt>
          <GainOrLossAmt>226</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>226</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Interactive Brokers Group Inc Class A</PropertyDesc>
          <AcquiredDt>2019-04-26</AcquiredDt>
          <SoldDt>2025-01-27</SoldDt>
          <GrossSalesPriceAmt>2479</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>649</CostOrOtherBasisAmt>
          <GainOrLossAmt>1830</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1830</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Interactive Brokers Group Inc Class A</PropertyDesc>
          <AcquiredDt>2019-04-26</AcquiredDt>
          <SoldDt>2025-09-25</SoldDt>
          <GrossSalesPriceAmt>12549</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>2596</CostOrOtherBasisAmt>
          <GainOrLossAmt>9953</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>9953</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Interactive Brokers Group Inc Class A</PropertyDesc>
          <AcquiredDt>2019-04-26</AcquiredDt>
          <SoldDt>2025-10-03</SoldDt>
          <GrossSalesPriceAmt>8966</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>1704</CostOrOtherBasisAmt>
          <GainOrLossAmt>7262</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>7262</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Interactive Brokers Group Inc Class A</PropertyDesc>
          <AcquiredDt>2019-04-26</AcquiredDt>
          <SoldDt>2025-12-23</SoldDt>
          <GrossSalesPriceAmt>8018</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>1635</CostOrOtherBasisAmt>
          <GainOrLossAmt>6383</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>6383</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>29208</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>399</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>399</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>399</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>200</EstimatedPlusOvpmtIncmTxAmt>
        <ExemptFrgnOrgTaxWthldAtSrceAmt>0</ExemptFrgnOrgTaxWthldAtSrceAmt>
        <ExtsnRequestIncomeTaxPaidAmt>0</ExtsnRequestIncomeTaxPaidAmt>
        <BackupWithholdingWithheldAmt>0</BackupWithholdingWithheldAmt>
        <TotalPaymentsAndCreditsAmt>200</TotalPaymentsAndCreditsAmt>
        <EsPenaltyAmt>0</EsPenaltyAmt>
        <TaxDueAmt>199</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>0</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>0</MoreThan100SpentInd>
        <Form1120POLFiledInd>0</Form1120POLFiledInd>
        <Section4955OrganizationTaxAmt>0</Section4955OrganizationTaxAmt>
        <Section4955ManagersTaxAmt>0</Section4955ManagersTaxAmt>
        <TaxReimbursedAmt>0</TaxReimbursedAmt>
        <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>0</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>0</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>1</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>MI</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>1</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>0</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>0</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>0</OwnControlledEntityInd>
        <DonorAdvisedFundInd>0</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>1</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>Brian R Ellis</IndividualWithBooksNm>
        <PhoneNum>6167743159</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>4080 Camelot Ridge Drive SE</AddressLine1Txt>
          <CityNm>Grand Rapids</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>495166367</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>0</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>0</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>0</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>0</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>0</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>0</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>0</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>0</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>0</UndistributedIncomePYInd>
        <BusinessHoldingsInd>0</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>0</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>0</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>0</InfluenceLegislationInd>
        <InfluenceElectionInd>0</InfluenceElectionInd>
        <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>0</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Brian R Ellis</PersonNm>
          <USAddress>
            <AddressLine1Txt>4080 Camelot Ridge Drive SE</AddressLine1Txt>
            <CityNm>Grand Rapids</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49546</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Cynthia Ellis VanScoyk</PersonNm>
          <USAddress>
            <AddressLine1Txt>4080 Camelot Ridge Drive SE</AddressLine1Txt>
            <CityNm>Grand Rapids</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49546</ZIPCd>
          </USAddress>
          <TitleTxt>VP Sec Treas</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Susan Ellis</PersonNm>
          <USAddress>
            <AddressLine1Txt>4080 Camelot Ridge Drive SE</AddressLine1Txt>
            <CityNm>Grand Rapids</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49546</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <TotalAmt>0</TotalAmt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>209224</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>181</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>209405</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>209405</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>3141</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>206264</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>10313</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>10313</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>399</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>399</TotalTaxAmt>
        <DistributableBeforeAdjAmt>9914</DistributableBeforeAdjAmt>
        <RecoveriesQualfiedDistriAmt>0</RecoveriesQualfiedDistriAmt>
        <DistributableBeforeDedAmt>9914</DistributableBeforeDedAmt>
        <DeductionFromDistributableAmt>0</DeductionFromDistributableAmt>
        <DistributableAsAdjustedAmt>9914</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>11770</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <QualifyingDistributionsAmt>11770</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>9914</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>0</UndistributedIncomePYAmt>
        <TotalForPriorYearsAmt>0</TotalForPriorYearsAmt>
        <ExcessDistributionCyovYr5Amt>43633</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>20286</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>9162</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>2605</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>2847</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>78533</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>11770</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>0</AppliedToYear1Amt>
        <AppliedToPriorYearsAmt>0</AppliedToPriorYearsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>9914</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>1856</RemainingDistriFromCorpusAmt>
        <ExcessDistriCyovAppCYCorpusAmt>0</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>0</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>80389</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <PriorYearDeficiencyOrTaxAmt>0</PriorYearDeficiencyOrTaxAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <CorpusDistri170b1EOr4942g3Amt>0</CorpusDistri170b1EOr4942g3Amt>
        <ExcessDistriCyovFromYr5Amt>43633</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>36756</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>20286</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>9162</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>2605</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>2847</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>1856</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>Susan Ellis</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Feeding America West Michigan</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>864 W River Center Dr NE</AddressLine1Txt>
            <CityNm>Comstock Park</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49321</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>NC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Kids Food Basket</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1300 Plymouth Ave NE</AddressLine1Txt>
            <CityNm>Grand Rapids</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49505</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>NC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Mayflower Congregational Church</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>2345 Robinson Rd SE</AddressLine1Txt>
            <CityNm>Grand Rapids</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49506</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>NC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>4000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Vision to Learn</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>12100 Wilshire Blvd</AddressLine1Txt>
            <CityNm>Los Angeles</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90025</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>NC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Clark Foundation</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1551 MLK Jr St SE</AddressLine1Txt>
            <CityNm>Grand Rapids</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>49506</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusCd>NC</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>General Support</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>11000</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>1666</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>29208</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>0</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionAmt>30874</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>0</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>30874</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>3</LineNumberTxt>
          <RelationshipStatementTxt>N/A</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>4</LineNumberTxt>
          <RelationshipStatementTxt>N/A</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>8</LineNumberTxt>
          <RelationshipStatementTxt>N/A</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>10</LineNumberTxt>
          <RelationshipStatementTxt>N/A</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>0</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>0</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>0</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>0</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>0</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>0</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>0</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>0</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>0</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>0</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="RetDoc2002200001">
      <AccountingFeesDetail>
        <CategoryTxt>Accounting Fees</CategoryTxt>
        <Amt>1500</Amt>
        <NetInvestmentIncomeAmt>750</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>750</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsCorpStockSchedule documentId="RetDoc2018900001">
      <InvestmentsCorporateStockGrp>
        <StockNm>Berkshire Hathaway</StockNm>
        <EOYBookValueAmt>3227</EOYBookValueAmt>
        <EOYFMVAmt>14577</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>Bread Financial Holdings Inc</StockNm>
        <EOYBookValueAmt>10116</EOYBookValueAmt>
        <EOYFMVAmt>14954</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>Dexcom Inc</StockNm>
        <EOYBookValueAmt>7415</EOYBookValueAmt>
        <EOYFMVAmt>7234</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>DXC Technology Company</StockNm>
        <EOYBookValueAmt>3098</EOYBookValueAmt>
        <EOYFMVAmt>1685</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>Extreme Networks Inc</StockNm>
        <EOYBookValueAmt>4831</EOYBookValueAmt>
        <EOYFMVAmt>6127</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>Fiserv Inc</StockNm>
        <EOYBookValueAmt>7157</EOYBookValueAmt>
        <EOYFMVAmt>4971</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>IAC/InteractiveCorp</StockNm>
        <EOYBookValueAmt>32388</EOYBookValueAmt>
        <EOYFMVAmt>19746</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>Interactive Brokers Group Inc</StockNm>
        <EOYBookValueAmt>4700</EOYBookValueAmt>
        <EOYFMVAmt>26303</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>Johnson &amp; Johnson</StockNm>
        <EOYBookValueAmt>7201</EOYBookValueAmt>
        <EOYFMVAmt>8692</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>Par Technology Corp</StockNm>
        <EOYBookValueAmt>13479</EOYBookValueAmt>
        <EOYFMVAmt>21115</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>Pfizer, Inc</StockNm>
        <EOYBookValueAmt>7857</EOYBookValueAmt>
        <EOYFMVAmt>7221</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>Qualcomm Inc</StockNm>
        <EOYBookValueAmt>10471</EOYBookValueAmt>
        <EOYFMVAmt>13513</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>Rimini Street Inc</StockNm>
        <EOYBookValueAmt>34650</EOYBookValueAmt>
        <EOYFMVAmt>23594</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>Rocket Companies Inc</StockNm>
        <EOYBookValueAmt>2697</EOYBookValueAmt>
        <EOYFMVAmt>7124</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>THRYV Holdings Inc</StockNm>
        <EOYBookValueAmt>32934</EOYBookValueAmt>
        <EOYFMVAmt>8887</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>West Pharma Services Inc</StockNm>
        <EOYBookValueAmt>5364</EOYBookValueAmt>
        <EOYFMVAmt>4127</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpensesScheduleGrp>
        <Desc>Michigan Filing Fee</Desc>
        <RevenueAndExpensesPerBooksAmt>20</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>20</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Bank Fees</Desc>
        <RevenueAndExpensesPerBooksAmt>55</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>55</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherProfessionalFeesSchedule documentId="RetDoc2002300001">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>Investment Management Fees</CategoryTxt>
        <Amt>1371</Amt>
        <NetInvestmentIncomeAmt>1371</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
  </ReturnData>
</Return>