﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2016v3.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2017-02-28T19:24:32-08:00</ReturnTs>
    <TaxPeriodEndDt>2016-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>911433436</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LAKE KENNEDY MCCULLOCH CPAS PS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 1935</AddressLine1Txt>
        <CityNm>VASHON ISLAND</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>98070</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2016-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>475423146</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE SCOTT AND TARA ROSEMAN</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FOUNDATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SCOT</BusinessNameControlTxt>
      <PhoneNum>9166521524</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4970 ROCKLIN RD</AddressLine1Txt>
        <CityNm>ROCKLIN</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95677</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SCOTT ROSEMAN</PersonNm>
      <PersonTitleTxt>FOUNDATION MANAGER</PersonTitleTxt>
      <PhoneNum>9166521524</PhoneNum>
      <SignatureDt>2017-02-17</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>SALLY MCCOLLOCH CPA</PreparerPersonNm>
      <PTIN>P00064691</PTIN>
      <PhoneNum>2064639944</PhoneNum>
      <PreparationDt>2017-02-28</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <AtSubmissionCreationDeviceId>ACB40D68502CB4256CCF92EC6E114EC20DEBC1F7</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>F64E70D4CD48B36F5D72BCA929F84C177F670CD8</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2016</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="9">
    <IRS990PF documentId="RetDoc2">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>385329</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>183344</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>25</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>25</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>665</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>665</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>140933</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>147027</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>140933</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>324967</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>141623</TotalNetInvstIncmAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="RetDoc6">4170</LegalFeesRevAndExpnssAmt>
        <LegalFeesNetInvstIncmAmt>2085</LegalFeesNetInvstIncmAmt>
        <LegalFeesDsbrsChrtblAmt>2085</LegalFeesDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc4">950</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesChrtblPrpsAmt>950</AccountingFeesChrtblPrpsAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc10">126</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>66</TaxesNetInvstIncmAmt>
        <TaxesDsbrsChrtblAmt>60</TaxesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>5246</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>2151</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>3095</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>5246</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>2151</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>3095</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>319721</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>139472</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstEOYAmt>146470</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>146470</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>198719</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc5">238859</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>238859</CorporateStockEOYFMVAmt>
        <TotalAssetsBOYAmt>198719</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>385329</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>385329</TotalAssetsEOYFMVAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="RetDoc8">5100</OtherLiabilitiesBOYAmt>
        <TotalLiabilitiesBOYAmt>5100</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
        <UnrestrictedBOYAmt>193619</UnrestrictedBOYAmt>
        <UnrestrictedEOYAmt>385329</UnrestrictedEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>193619</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>385329</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>198719</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>385329</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>193619</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>319721</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>513340</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="RetDoc7">128011</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>385329</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>49 SHS DAILY JOURNAL CORP (DJCO)</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <SoldDt>2016-06-24</SoldDt>
          <GrossSalesPriceAmt>8607</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>376</CostOrOtherBasisAmt>
          <GainOrLossAmt>8231</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>8231</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>609 SHS DAILY JOURNAL CORP (DJCO)</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <SoldDt>2016-08-25</SoldDt>
          <GrossSalesPriceAmt>138420</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>5718</CostOrOtherBasisAmt>
          <GainOrLossAmt>132702</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>132702</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>140933</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>false</LiableSection4942TaxInd>
        <AdjustedQlfyDistriYr1Amt>3825</AdjustedQlfyDistriYr1Amt>
        <NetVlNoncharitableAssetsYr1Amt>97870</NetVlNoncharitableAssetsYr1Amt>
        <DistributionYr1Rt>0.039082</DistributionYr1Rt>
        <TotalDistributionRt>0.039082</TotalDistributionRt>
        <AverageDistributionRt>0.039082</AverageDistributionRt>
        <NetVlNoncharitableAssetsAmt>217610</NetVlNoncharitableAssetsAmt>
        <AdjNetVlNoncharitableAssetsAmt>8505</AdjNetVlNoncharitableAssetsAmt>
        <NetInvestmentIncomePctAmt>1395</NetInvestmentIncomePctAmt>
        <AdjNonchrtblNetInvstIncmPctAmt>9900</AdjNonchrtblNetInvstIncmPctAmt>
        <QualifyingDistributionsAmt>3095</QualifyingDistributionsAmt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>2789</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>2789</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>2789</TaxBasedOnInvestmentIncomeAmt>
        <Form2220AttachedInd referenceDocumentId="RetDoc3">X</Form2220AttachedInd>
        <EsPenaltyAmt>57</EsPenaltyAmt>
        <TaxDueAmt>2846</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <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 referenceDocumentId="RetDoc9">false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>SCOTT ROSEMAN</IndividualWithBooksNm>
        <PhoneNum>9166521524</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>4970 ROCKLIN ROAD SUITE 200</AddressLine1Txt>
          <CityNm>ROCKLIN</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95677</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>
        <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>SCOTT ROSEMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>4970 ROCKLIN ROAD SUITE 200</AddressLine1Txt>
            <CityNm>ROCKLIN</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95677</ZIPCd>
          </USAddress>
          <TitleTxt>FOUNDATION M</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>TARA ROSEMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>4970 ROCKLIN ROAD SUITE 200</AddressLine1Txt>
            <CityNm>ROCKLIN</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95677</ZIPCd>
          </USAddress>
          <TitleTxt>FOUNDATION M</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>164712</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>56212</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>220924</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>220924</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>3314</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>217610</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>10881</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>10881</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>2789</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>2789</TotalTaxAmt>
        <DistributableBeforeAdjAmt>8092</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>8092</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>8092</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>3095</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>3095</QualifyingDistributionsAmt>
        <AdjustedQualifyingDistriAmt>3095</AdjustedQualifyingDistriAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>8092</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr1Amt>3409</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>3409</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>3095</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>3095</AppliedToCurrentYearAmt>
        <ExcessDistriCyovAppCYCorpusAmt>3409</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>3409</ExcessDistributionCyovAppCYAmt>
        <UndistributedIncomeCYAmt>1588</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>SCOTT ROSEMAN</ContributingManagerNm>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>SCOTT ROSEMAN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>4970 ROCKLIN ROAD SUITE 200</AddressLine1Txt>
            <CityNm>ROCKLIN</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>95677</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>9166521524</RecipientPhoneNum>
          <RecipientEmailAddressTxt>SCOTT@ROSEMANWAGNER.COM</RecipientEmailAddressTxt>
          <FormAndInfoAndMaterialsTxt>NO FORMAL APPLICATION IS CURRENTLY USED. GRANTS ARE AWARDED TO NON-PROFIT ORGANIZATIONS.</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>APPLICATIONS ARE ACCEPTED AT ANY TIME.</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>GRANTS ARE AWARDED TO 501(C)(3) PUBLIC CHARITIES. THERE ARE NO RESTRICTIONS OR LIMITATIONS ON AWARDS</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>25</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DivAndIntFromSecPartVIIGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>665</ExclusionAmt>
        </DivAndIntFromSecPartVIIGrp>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>140933</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>141623</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>141623</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>
    <IRS990ScheduleB documentId="RetDoc1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>SCOTT TARA ROSEMAN</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>4970 ROCKLIN ROAD SUITE 200</AddressLine1Txt>
          <CityNm>ROCKLIN</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95677</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>183344</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc4">
      <AccountingFeesDetail>
        <CategoryTxt>TAX PREP</CategoryTxt>
        <Amt>950</Amt>
        <DisbursementsCharitablePrpsAmt>950</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsCorpStockSchedule documentId="RetDoc5">
      <InvestmentsCorporateStockGrp>
        <StockNm>DAILY JOURNAL</StockNm>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>BYD COMPANY LTD</StockNm>
        <EOYBookValueAmt>212126</EOYBookValueAmt>
        <EOYFMVAmt>212126</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>BYD ELECTRONIC INTERNATIONAL</StockNm>
        <EOYBookValueAmt>26733</EOYBookValueAmt>
        <EOYFMVAmt>26733</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <LegalFeesSchedule documentId="RetDoc6">
      <LegalFeesGrp>
        <CategoryTxt>LEGAL FEES</CategoryTxt>
        <LegalFeesAmt>4170</LegalFeesAmt>
        <NetInvestmentIncomeAmt>2085</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2085</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherDecreasesSchedule documentId="RetDoc7">
      <OtherDecreasesDetail>
        <Desc>UNREALIZED LOSS ON SECURITIES</Desc>
        <Amt>128011</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherLiabilitiesSchedule documentId="RetDoc8">
      <OtherLiabilitiesDetail>
        <Desc>ADVANCE FOR LEGAL FEES PAID</Desc>
        <BOYBookValueAmt>5100</BOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <SubstantialContributorsSch documentId="RetDoc9">
      <SubstantialContributorDetail>
        <PersonNm>SCOTT TARA ROSEMAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>4970 ROCKLIN ROAD SUITE 200</AddressLine1Txt>
          <CityNm>ROCKLIN</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95677</ZIPCd>
        </USAddress>
      </SubstantialContributorDetail>
    </SubstantialContributorsSch>
    <TaxesSchedule documentId="RetDoc10">
      <TaxesDetail>
        <CategoryTxt>FILING FEE</CategoryTxt>
        <Amt>50</Amt>
        <DisbursementsCharitablePrpsAmt>50</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>STATE FEE</CategoryTxt>
        <Amt>10</Amt>
        <DisbursementsCharitablePrpsAmt>10</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAX PAID</CategoryTxt>
        <Amt>66</Amt>
        <NetInvestmentIncomeAmt>66</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>