﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2017v2.3">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2018-05-07T16:26:37-07:00</ReturnTs>
    <TaxPeriodEndDt>2017-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>205947643</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>THEOREM LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>15706 CRENSHAW BLVD</AddressLine1Txt>
        <CityNm>GARDENA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90249</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2017-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>800319514</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SEMLOH FOUNDATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>C/O WHITTIER TRUST</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SEML</BusinessNameControlTxt>
      <PhoneNum>6264415188</PhoneNum>
      <USAddress>
        <AddressLine1Txt>625 FAIR OAKS AVENUE SUITE 360</AddressLine1Txt>
        <CityNm>SOUTH PASADENA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91030</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JULIE LYTLE NESBIT</PersonNm>
      <PersonTitleTxt>SECRETARY</PersonTitleTxt>
      <PhoneNum>6264632535</PhoneNum>
      <SignatureDt>2018-04-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>ANITA LEE</PreparerPersonNm>
      <PTIN>P00006585</PTIN>
      <PhoneNum>2133445829</PhoneNum>
      <PreparationDt>2018-05-07</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2017</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="10">
    <IRS990PF documentId="RetDoc11">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>19174526</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>44848</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>44848</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>349181</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>349181</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>869933</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>3736305</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>869933</CapGainNetIncmNetInvstIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="RetDoc6">363</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeNetInvstIncmAmt>363</OtherIncomeNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>1264325</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>1264325</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc1">3750</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesChrtblPrpsAmt>3750</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="RetDoc8">175460</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>44246</OtherProfFeesNetInvstIncmAmt>
        <OtherProfFeesDsbrsChrtblAmt>131214</OtherProfFeesDsbrsChrtblAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc9">16963</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>16963</TaxesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>196173</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>61209</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>134964</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>695500</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>695500</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>891673</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>61209</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>830464</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>372652</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>1203116</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>261201</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>523793</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>523793</SavAndTempCashInvstEOYFMVAmt>
        <AcctRcvblAmt>53209</AcctRcvblAmt>
        <AcctRcvblBOYAmt>41751</AcctRcvblBOYAmt>
        <AcctRcvblEOYAmt>53209</AcctRcvblEOYAmt>
        <AcctRcvblEOYFMVAmt>53209</AcctRcvblEOYFMVAmt>
        <USGovernmentObligationsBOYAmt>1486648</USGovernmentObligationsBOYAmt>
        <USGovernmentObligationsEOYAmt referenceDocumentId="RetDoc4">527501</USGovernmentObligationsEOYAmt>
        <USGovtObligationsEOYFMVAmt>535953</USGovtObligationsEOYFMVAmt>
        <CorporateStockBOYAmt>10191882</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc3">10420622</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>15990439</CorporateStockEOYFMVAmt>
        <CorporateBondsBOYAmt>1378220</CorporateBondsBOYAmt>
        <CorporateBondsEOYAmt referenceDocumentId="RetDoc2">2088674</CorporateBondsEOYAmt>
        <CorporateBondsEOYFMVAmt>2071132</CorporateBondsEOYFMVAmt>
        <TotalAssetsBOYAmt>13359702</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>13613799</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>19174526</TotalAssetsEOYFMVAmt>
        <AccountsPayableBOYAmt>13868</AccountsPayableBOYAmt>
        <AccountsPayableEOYAmt>15171</AccountsPayableEOYAmt>
        <GrantsPayableBOYAmt>60000</GrantsPayableBOYAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="RetDoc7">68089</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="RetDoc7">93884</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>141957</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>109055</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
        <RetainedEarningBOYAmt>13217745</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>13504744</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>13217745</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>13504744</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>13359702</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>13613799</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>13217745</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>372652</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>13590397</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="RetDoc5">85653</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>13504744</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>PUBLICLY TRADED SECURITIES</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GrossSalesPriceAmt>371189</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>356030</CostOrOtherBasisAmt>
          <GainOrLossAmt>15159</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>15159</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>PUBLICLY TRADED SECURITIES</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GrossSalesPriceAmt>3359874</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>2510342</CostOrOtherBasisAmt>
          <GainOrLossAmt>849532</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>849532</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>869933</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>15159</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>false</LiableSection4942TaxInd>
        <AdjustedQlfyDistriYr1Amt>838152</AdjustedQlfyDistriYr1Amt>
        <NetVlNoncharitableAssetsYr1Amt>16507541</NetVlNoncharitableAssetsYr1Amt>
        <DistributionYr1Rt>0.050774</DistributionYr1Rt>
        <AdjustedQlfyDistriYr2Amt>780302</AdjustedQlfyDistriYr2Amt>
        <NetVlNoncharitableAssetsYr2Amt>16986858</NetVlNoncharitableAssetsYr2Amt>
        <DistributionYr2Rt>0.045936</DistributionYr2Rt>
        <AdjustedQlfyDistriYr3Amt>785795</AdjustedQlfyDistriYr3Amt>
        <NetVlNoncharitableAssetsYr3Amt>17114080</NetVlNoncharitableAssetsYr3Amt>
        <DistributionYr3Rt>0.045915</DistributionYr3Rt>
        <AdjustedQlfyDistriYr4Amt>515750</AdjustedQlfyDistriYr4Amt>
        <NetVlNoncharitableAssetsYr4Amt>15295719</NetVlNoncharitableAssetsYr4Amt>
        <DistributionYr4Rt>0.033719</DistributionYr4Rt>
        <AdjustedQlfyDistriYr5Amt>512999</AdjustedQlfyDistriYr5Amt>
        <NetVlNoncharitableAssetsYr5Amt>11036655</NetVlNoncharitableAssetsYr5Amt>
        <DistributionYr5Rt>0.046481</DistributionYr5Rt>
        <TotalDistributionRt>0.222825</TotalDistributionRt>
        <AverageDistributionRt>0.044565</AverageDistributionRt>
        <NetVlNoncharitableAssetsAmt>18099262</NetVlNoncharitableAssetsAmt>
        <AdjNetVlNoncharitableAssetsAmt>806594</AdjNetVlNoncharitableAssetsAmt>
        <NetInvestmentIncomePctAmt>12031</NetInvestmentIncomePctAmt>
        <AdjNonchrtblNetInvstIncmPctAmt>818625</AdjNonchrtblNetInvstIncmPctAmt>
        <QualifyingDistributionsAmt>830464</QualifyingDistributionsAmt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <DomesticOrgMeetingSect4940eInd>X</DomesticOrgMeetingSect4940eInd>
        <InvestmentIncomeExciseTaxAmt>12031</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>12031</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>12031</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>7192</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>7192</TotalPaymentsAndCreditsAmt>
        <TaxDueAmt>4839</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>CA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd referenceDocumentId="RetDoc12">true</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>WHITTIER TRUST COMPANY</IndividualWithBooksNm>
        <PhoneNum>6264415188</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>625 FAIR OAKS AVENUE SUITE 360</AddressLine1Txt>
          <AddressLine2Txt>625 FAIR OAKS AVENUE SUITE 360</AddressLine2Txt>
          <CityNm>SOUTH PASADENA</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91030</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <ExcessBusinessHoldingsInd>false</ExcessBusinessHoldingsInd>
        <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>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BARBARA HOLMES</PersonNm>
          <USAddress>
            <AddressLine1Txt>625 FAIR OAKS AVENUE SUITE 360</AddressLine1Txt>
            <CityNm>SOUTH PASADENA</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>91030</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JULIE LYTLE NESBIT</PersonNm>
          <USAddress>
            <AddressLine1Txt>625 FAIR OAKS AVENUE SUITE 360</AddressLine1Txt>
            <CityNm>SOUTH PASADENA</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>91030</ZIPCd>
          </USAddress>
          <TitleTxt>SECRETARY</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>LISA EDWARDS DELGADO</PersonNm>
          <USAddress>
            <AddressLine1Txt>625 FAIR OAKS AVENUE SUITE 360</AddressLine1Txt>
            <CityNm>SOUTH PASADENA</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>91030</ZIPCd>
          </USAddress>
          <TitleTxt>CFO</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>PAUL HANCOCK</PersonNm>
          <USAddress>
            <AddressLine1Txt>625 FAIR OAKS AVENUE SUITE 360</AddressLine1Txt>
            <CityNm>SOUTH PASADENA</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>91030</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>KELLY LOPEZ</PersonNm>
          <USAddress>
            <AddressLine1Txt>625 FAIR OAKS AVENUE SUITE 360</AddressLine1Txt>
            <CityNm>SOUTH PASADENA</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>91030</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>HAYLEY TOBIN</PersonNm>
          <USAddress>
            <AddressLine1Txt>625 FAIR OAKS AVENUE SUITE 360</AddressLine1Txt>
            <CityNm>SOUTH PASADENA</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>91030</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompensationOfHghstPdCntrctGrp>
          <PersonNm>WHITTIER TRUST COMPANY</PersonNm>
          <USAddress>
            <AddressLine1Txt>625 FAIR OAKS AVENUE SUITE 360</AddressLine1Txt>
            <CityNm>SOUTH PASADENA</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>91030</ZIPCd>
          </USAddress>
          <ServiceTypeTxt>CHARITABLE/MGMT</ServiceTypeTxt>
          <CompensationAmt>174952</CompensationAmt>
        </CompensationOfHghstPdCntrctGrp>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>NOT APPLICABLE</Description1Txt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>18205392</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>169493</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>18374885</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>18374885</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>275623</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>18099262</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>904963</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>904963</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>12031</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>12031</TotalTaxAmt>
        <DistributableBeforeAdjAmt>892932</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>892932</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>892932</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>830464</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>830464</QualifyingDistributionsAmt>
        <PctSect4940eOrgNetInvstIncmAmt>12031</PctSect4940eOrgNetInvstIncmAmt>
        <AdjustedQualifyingDistriAmt>818433</AdjustedQualifyingDistriAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>892932</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>787117</UndistributedIncomePYAmt>
        <QualifyingDistributionsAmt>830464</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>787117</AppliedToYear1Amt>
        <AppliedToCurrentYearAmt>43347</AppliedToCurrentYearAmt>
        <UndistributedIncomeCYAmt>849585</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>BARBARA HOLMES</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ALLIANCE AGAINST FAMILY VIOLENCE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1600 E TRUXTUN AVE</AddressLine1Txt>
            <CityNm>BAKERSFIELD</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93305</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>509(A)(1)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>REBRANDING PROJECT</GrantOrContributionPurposeTxt>
          <Amt>100000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ALPHA HOUSE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 712</AddressLine1Txt>
            <CityNm>TAFT</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93268</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>509(A)(1)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL OPERATING SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CASA OF KERN COUNTY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1717 COLUMBUS</AddressLine1Txt>
            <CityNm>BAKERSFIELD</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93305</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>509(A)(1)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FAMILY CONNECTIONS PROGRAM</GrantOrContributionPurposeTxt>
          <Amt>30000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>COALINGA HIGH SCHOOL</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>750 VAN NESS AVE</AddressLine1Txt>
            <CityNm>COALINGA</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93210</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>SCHOLARSHIPS FOR HIGHER EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>FIRST BAPTIST CHURCH</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 222</AddressLine1Txt>
            <AddressLine2Txt>220 NORTH ST</AddressLine2Txt>
            <CityNm>TAFT</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93268</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>509(A)(1)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL OPERATING EXPENSE</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>GREATER HORIZONS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1055 BROADWAY SUITE 130</AddressLine1Txt>
            <CityNm>KANSAS CITY</CityNm>
            <StateAbbreviationCd>MO</StateAbbreviationCd>
            <ZIPCd>64105</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>509(A)(1)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>RAE-2 SORENSEN FUND</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>GREATER HORIZONS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1055 BROADWAY SUITE 130</AddressLine1Txt>
            <CityNm>KANSAS CITY</CityNm>
            <StateAbbreviationCd>MO</StateAbbreviationCd>
            <ZIPCd>64105</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>509(A)(1)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FRED AND BARBARA HOLMES FUND</GrantOrContributionPurposeTxt>
          <Amt>275000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>HELPS INTERNATIONAL</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>16610 DALLAS PARKWAY</AddressLine1Txt>
            <AddressLine2Txt>SUITE 2025</AddressLine2Txt>
            <CityNm>DALLAS</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>75248</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>509(A)(1)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>MEDICAL EQUIPMENT</GrantOrContributionPurposeTxt>
          <Amt>60000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>WEST KERN OIL MUSEUM</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 491</AddressLine1Txt>
            <AddressLine2Txt>1168 WOOD ST</AddressLine2Txt>
            <CityNm>TAFT</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93268</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>509(A)(2)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>WOODEN &amp; STEEL DERRICK PROJECTS</GrantOrContributionPurposeTxt>
          <Amt>25000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>WESTSIDE BELIEVERS FELLOWSHIP</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 91</AddressLine1Txt>
            <AddressLine2Txt>101 HWY 33</AddressLine2Txt>
            <CityNm>TAFT</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93268</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>509(A)(1)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL OPERATING</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>YOUTH FOR CHRIST OF KERN COUNTY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 763</AddressLine1Txt>
            <CityNm>BAKERSFIELD</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93302</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>509(A)(2)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>OPERATING SUPPORT FOR 2017</GrantOrContributionPurposeTxt>
          <Amt>60000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>YOUTH FOR CHRIST OF KERN COUNTY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 763</AddressLine1Txt>
            <CityNm>BAKERSFIELD</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93302</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>509(A)(2)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>BANQUET UNDERWRITER</GrantOrContributionPurposeTxt>
          <Amt>2500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>YOUTH FOR CHRIST OF KERN COUNTY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 763</AddressLine1Txt>
            <CityNm>BAKERSFIELD</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93302</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>509(A)(2)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL OPERATING SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>60000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>YOUTH FOR CHRIST OF KERN COUNTY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 763</AddressLine1Txt>
            <CityNm>BAKERSFIELD</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>93302</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>509(A)(2)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>GENERAL OPERATING SUPPORT</GrantOrContributionPurposeTxt>
          <Amt>50000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>695500</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>44848</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DivAndIntFromSecPartVIIGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>349181</ExclusionAmt>
        </DivAndIntFromSecPartVIIGrp>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>869933</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <OtherRevenueDescribedGrp>
          <Desc>FOREIGN TAX REFUND</Desc>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>363</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>1264325</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>1264325</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="RetDoc1">
      <AccountingFeesDetail>
        <CategoryTxt>TAX PREPARATION FEES</CategoryTxt>
        <Amt>3750</Amt>
        <DisbursementsCharitablePrpsAmt>3750</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsCorpBondsSchedule documentId="RetDoc2">
      <InvestmentsCorporateBondsGrp>
        <BondNm>CORPORATE BONDS</BondNm>
        <EOYBookValueAmt>2088674</EOYBookValueAmt>
        <EOYFMVAmt>2071132</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
    </InvestmentsCorpBondsSchedule>
    <InvestmentsCorpStockSchedule documentId="RetDoc3">
      <InvestmentsCorporateStockGrp>
        <StockNm>EQUITIES</StockNm>
        <EOYBookValueAmt>10420622</EOYBookValueAmt>
        <EOYFMVAmt>15990439</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsGovtObligationsSch documentId="RetDoc4">
      <USGovtObligationsBookVlEOYAmt>527501</USGovtObligationsBookVlEOYAmt>
      <USGovtObligationsEOYFMVAmt>535953</USGovtObligationsEOYFMVAmt>
    </InvestmentsGovtObligationsSch>
    <OtherDecreasesSchedule documentId="RetDoc5">
      <OtherDecreasesDetail>
        <Desc>ACCRUAL TO CASH</Desc>
        <Amt>85653</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc6">
      <OtherIncomeDetail>
        <Desc>FOREIGN TAX REFUND</Desc>
        <RevenueAndExpensesPerBooksAmt>363</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>363</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherLiabilitiesSchedule documentId="RetDoc7">
      <OtherLiabilitiesDetail>
        <Desc>EXCISE TAXES</Desc>
        <BOYBookValueAmt>68089</BOYBookValueAmt>
        <EOYBookValueAmt>93884</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <OtherProfessionalFeesSchedule documentId="RetDoc8">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>MANAGEMENT FEES</CategoryTxt>
        <Amt>174952</Amt>
        <NetInvestmentIncomeAmt>43738</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>131214</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>MISC EXPENSE</CategoryTxt>
        <Amt>508</Amt>
        <NetInvestmentIncomeAmt>508</NetInvestmentIncomeAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="RetDoc9">
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAX PAID</CategoryTxt>
        <Amt>6256</Amt>
        <NetInvestmentIncomeAmt>6256</NetInvestmentIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>STATE FILING FEE</CategoryTxt>
        <Amt>85</Amt>
        <NetInvestmentIncomeAmt>85</NetInvestmentIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>FEDERAL EXCISE TAX</CategoryTxt>
        <Amt>10622</Amt>
        <NetInvestmentIncomeAmt>10622</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>