﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-15T15:37:24-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>820343828</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>COOPER NORMAN</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1000 RIVERWALK DR STE 100</AddressLine1Txt>
        <CityNm>IDAHO FALLS</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83402</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>450502567</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRANK L VANDERSLOOT FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRAN</BusinessNameControlTxt>
      <PhoneNum>2085347865</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 50277</AddressLine1Txt>
        <CityNm>IDAHO FALLS</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83405</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>FRANK L VANDERSLOOT</PersonNm>
      <PersonTitleTxt>PRESIDENT/DIRECTOR</PersonTitleTxt>
      <PhoneNum>2085347865</PhoneNum>
      <SignatureDt>2024-11-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOSEPH MADDUX CFP CPA</PreparerPersonNm>
      <PTIN>P02106255</PTIN>
      <PhoneNum>2085230862</PhoneNum>
      <PreparationDt>2024-11-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="9">
    <IRS990PF documentId="RetDoc10">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>75531</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>1231770</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <GrossRentsRevAndExpnssAmt>89464</GrossRentsRevAndExpnssAmt>
        <GrossRentsNetInvstIncmAmt>89464</GrossRentsNetInvstIncmAmt>
        <NetRentalIncomeOrLossAmt>-48618</NetRentalIncomeOrLossAmt>
        <TotalRevAndExpnssAmt>1321234</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>89464</TotalNetInvstIncmAmt>
        <OthEmplSlrsWgsRevAndExpnssAmt>151215</OthEmplSlrsWgsRevAndExpnssAmt>
        <OthEmplSlrsWgsDsbrsChrtblAmt>151215</OthEmplSlrsWgsDsbrsChrtblAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="RetDoc8">2632</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesDsbrsChrtblAmt>2632</OtherProfFeesDsbrsChrtblAmt>
        <InterestRevAndExpnssAmt>44136</InterestRevAndExpnssAmt>
        <InterestNetInvstIncmAmt>44136</InterestNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc9">13002</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>13002</TaxesNetInvstIncmAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="RetDoc3">80944</DeprecAndDpltnRevAndExpnssAmt>
        <DeprecAndDpltnNetInvstIncmAmt>80944</DeprecAndDpltnNetInvstIncmAmt>
        <TravConfMeetingRevAndExpnssAmt>949</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingDsbrsChrtblAmt>949</TravConfMeetingDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc7">69544</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>69544</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>362422</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>138082</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>224340</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>362422</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>138082</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>224340</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>958812</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>84146</CashBOYAmt>
        <CashEOYAmt>75531</CashEOYAmt>
        <CashEOYFMVAmt>75531</CashEOYFMVAmt>
        <InvstLandCostOrOtherBasisAmt>3004538</InvstLandCostOrOtherBasisAmt>
        <InvstLandAccumDepreciationAmt>740577</InvstLandAccumDepreciationAmt>
        <LandBldgInvestmentsBOYAmt>2339905</LandBldgInvestmentsBOYAmt>
        <LandBldgInvestmentsEOYAmt referenceDocumentId="RetDoc4">2263961</LandBldgInvestmentsEOYAmt>
        <OtherAssetsBOYAmt referenceDocumentId="RetDoc5">2609180</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="RetDoc5">3607152</OtherAssetsEOYAmt>
        <TotalAssetsBOYAmt>5033231</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>5946644</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>75531</TotalAssetsEOYFMVAmt>
        <MortgagesAndNotesPayableBOYAmt>708377</MortgagesAndNotesPayableBOYAmt>
        <MortgagesAndNotesPayableEOYAmt referenceDocumentId="RetDoc2">663041</MortgagesAndNotesPayableEOYAmt>
        <TotalLiabilitiesBOYAmt>708377</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>663041</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>4324854</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>5283603</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>4324854</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>5283603</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>5033231</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>5946644</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>4324854</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>958812</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>5283666</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="RetDoc6">63</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>5283603</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
      </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>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>THE FOUNDATION</IndividualWithBooksNm>
        <PhoneNum>2085286635</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>PO BOX 50277</AddressLine1Txt>
          <AddressLine2Txt>PO BOX 50277</AddressLine2Txt>
          <CityNm>IDAHO FALLS</CityNm>
          <StateAbbreviationCd>ID</StateAbbreviationCd>
          <ZIPCd>83405</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>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>FRANK L VANDERSLOOT</PersonNm>
          <USAddress>
            <AddressLine1Txt>IDAHO FALLS</AddressLine1Txt>
            <CityNm>IDAHO FALLS</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83402</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT/DI</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MATTHEW T VANDERSLOOT</PersonNm>
          <USAddress>
            <AddressLine1Txt>497 N CAPITAL AVENUE SUITE</AddressLine1Txt>
            <CityNm>IDAHO FALLS</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83402</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ANTONIO LIMA</PersonNm>
          <USAddress>
            <AddressLine1Txt>497 N CAPITAL AVENUE SUITE</AddressLine1Txt>
            <CityNm>IDAHO FALLS</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83402</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>CHRISTOPHER SCHOFIELD</PersonNm>
          <USAddress>
            <AddressLine1Txt>497 N CAPITAL AVENUE SUITE</AddressLine1Txt>
            <CityNm>IDAHO FALLS</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83402</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BELINDA B VANDERSLOOT</PersonNm>
          <USAddress>
            <AddressLine1Txt>497 N CAPITAL AVENUE SUITE</AddressLine1Txt>
            <CityNm>IDAHO FALLS</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83402</ZIPCd>
          </USAddress>
          <TitleTxt>SECRETARY/DI</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>ANTIQUE EQUIPMENT RESTORATION AND MAINTENANCE FOR FUTURE MUSEUM USE.</Description1Txt>
        <Expenses1Amt>224340</Expenses1Amt>
        <Description2Txt>CHARTER SCHOOL SUPPORT</Description2Txt>
        <Expenses2Amt>138082</Expenses2Amt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>81586</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>81586</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>81586</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>1224</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>80362</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>4018</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>4018</MinimumInvestmentReturnAmt>
        <DistributableBeforeAdjAmt>4018</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>4018</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>4018</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>224340</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>224340</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>4018</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>10212010</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr3Amt>1056774</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>494399</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>253432</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>12016615</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>224340</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>4018</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>220322</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>12236937</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>10212010</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>2024927</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear3Amt>1056774</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>494399</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>253432</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>220322</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <NetRentalIncomePersonalPropGrp>
          <ExclusionCd>16</ExclusionCd>
          <ExclusionAmt>-48618</ExclusionAmt>
        </NetRentalIncomePersonalPropGrp>
        <OtherRevenueDescribedGrp>
          <Desc>OTHER REVENUE</Desc>
          <ExclusionCd>25</ExclusionCd>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>-48618</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>-48618</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <DepreciationSchedule documentId="RetDoc3">
      <DepreciationPropertyGrp>
        <PropertyDesc>SCHOOL BUILDING</PropertyDesc>
        <AcquiredDt>2013-09-01</AcquiredDt>
        <CostOrOtherBasisAmt>1983726</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>472619</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>50865</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>50865</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SCHOOL BUILDING</PropertyDesc>
        <AcquiredDt>2014-01-17</AcquiredDt>
        <CostOrOtherBasisAmt>4238</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>974</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>108</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>108</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SCHOOL BUILDING</PropertyDesc>
        <AcquiredDt>2014-06-09</AcquiredDt>
        <CostOrOtherBasisAmt>4208</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>922</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>108</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>108</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SCHOOL BUILDING</PropertyDesc>
        <AcquiredDt>2015-01-12</AcquiredDt>
        <CostOrOtherBasisAmt>1737</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>354</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>45</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>45</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SCHOOL BUILDING</PropertyDesc>
        <AcquiredDt>2016-01-01</AcquiredDt>
        <CostOrOtherBasisAmt>847571</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>151223</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>21732</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>21732</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SCHOOL BUILDING</PropertyDesc>
        <AcquiredDt>2016-01-08</AcquiredDt>
        <CostOrOtherBasisAmt>151558</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>27041</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>3886</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>3886</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>RED TRAILER</PropertyDesc>
        <AcquiredDt>2022-11-21</AcquiredDt>
        <CostOrOtherBasisAmt>6500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6500</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SANDBLASTER</PropertyDesc>
        <AcquiredDt>2023-03-02</AcquiredDt>
        <CostOrOtherBasisAmt>5000</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>4200</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>4200</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <InvestmentsLandSchedule2 documentId="RetDoc4">
      <InvestmentLandGrp>
        <CategoryOrItemTxt>SCHOOL BUILDING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1983726</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>523484</AccumulatedDepreciationAmt>
        <BookValueAmt>1460242</BookValueAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>SCHOOL BUILDING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4238</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1082</AccumulatedDepreciationAmt>
        <BookValueAmt>3156</BookValueAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>SCHOOL BUILDING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4208</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1030</AccumulatedDepreciationAmt>
        <BookValueAmt>3178</BookValueAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>SCHOOL BUILDING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1737</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>399</AccumulatedDepreciationAmt>
        <BookValueAmt>1338</BookValueAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>SCHOOL BUILDING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>847571</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>172955</AccumulatedDepreciationAmt>
        <BookValueAmt>674616</BookValueAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>SCHOOL BUILDING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>151558</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>30927</AccumulatedDepreciationAmt>
        <BookValueAmt>120631</BookValueAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>RED TRAILER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>6500</AccumulatedDepreciationAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>SANDBLASTER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4200</AccumulatedDepreciationAmt>
        <BookValueAmt>800</BookValueAmt>
      </InvestmentLandGrp>
    </InvestmentsLandSchedule2>
    <MortgagesAndNotesPayableSch documentId="RetDoc2">
      <NotePayableGrp>
        <LenderNameGrp>
          <PersonNm>MORTGAGENOTE PAYABLE</PersonNm>
        </LenderNameGrp>
        <LoanOriginalAmt>825553</LoanOriginalAmt>
        <BalanceDueAmt>663041</BalanceDueAmt>
        <NoteDt>2010-12</NoteDt>
      </NotePayableGrp>
    </MortgagesAndNotesPayableSch>
    <OtherAssetsSchedule documentId="RetDoc5">
      <OtherAssetsScheduleGrp>
        <Desc>ANTIQUE FARM EQUIP &amp; CLASSIC AUTOS</Desc>
        <BOYBookValueAmt>2281180</BOYBookValueAmt>
        <EOYBookValueAmt>2269681</EOYBookValueAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>CONSTRUCTION IN PROGRESS</Desc>
        <BOYBookValueAmt>328000</BOYBookValueAmt>
        <EOYBookValueAmt>1337471</EOYBookValueAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherDecreasesSchedule documentId="RetDoc6">
      <OtherDecreasesDetail>
        <Desc>FEDERAL INCOME TAX</Desc>
        <Amt>63</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="RetDoc7">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>EQUIPMENT R&amp;M</Desc>
        <RevenueAndExpensesPerBooksAmt>5969</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>5969</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>EQUIPMENT RENT</Desc>
        <RevenueAndExpensesPerBooksAmt>729</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>729</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>4692</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>4692</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>LICENSES &amp; FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>21</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>21</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OTHER EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>809</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>809</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PROPERTY MANAGEMENT</Desc>
        <RevenueAndExpensesPerBooksAmt>4722</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>4722</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SECURITY</Desc>
        <RevenueAndExpensesPerBooksAmt>18</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>18</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SMALL TOOLS</Desc>
        <RevenueAndExpensesPerBooksAmt>33786</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>33786</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>VEHICLE FUEL</Desc>
        <RevenueAndExpensesPerBooksAmt>7516</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>7516</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>VEHICLE REPAIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>11282</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>11282</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherProfessionalFeesSchedule documentId="RetDoc8">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>INDIRECT OTHER PROFESSIONAL FEES</CategoryTxt>
        <Amt>2632</Amt>
        <DisbursementsCharitablePrpsAmt>2632</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="RetDoc9">
      <TaxesDetail>
        <CategoryTxt>SCHOOL RENTAL</CategoryTxt>
        <Amt>13002</Amt>
        <NetInvestmentIncomeAmt>13002</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>