<?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" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-14T15:05:43-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>472189887</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HJERPE &amp; TENNISON CPAS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2817 Reed Rd Suite 2</AddressLine1Txt>
        <CityNm>Bloomington</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>61704</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>882748460</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FARMERS YOUTH EDUCATION FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FARM</BusinessNameControlTxt>
      <PhoneNum>2174239286</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1053 W ROTARY WAY</AddressLine1Txt>
        <CityNm>DECATUR</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>62521</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>HOWARD G BUFFETT</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2024-05-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>HOWARD G</PersonFirstNm>
        <PersonLastNm>BUFFETT</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Eric Hjerpe</PreparerPersonNm>
      <PTIN>P01026458</PTIN>
      <PhoneNum>3096631120</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="23017517" softwareVersionNum="2023v5.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>10413438</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>52698</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>52698</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>52698</InterestOnSavingsAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>52698</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>52698</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>52698</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">1300</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesChrtblPrpsAmt>1300</AccountingFeesChrtblPrpsAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">1284</TaxesRevAndExpnssAmt>
        <TaxesDsbrsChrtblAmt>1284</TaxesDsbrsChrtblAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="DepreciationSchedule">200482</DeprecAndDpltnRevAndExpnssAmt>
        <OccupancyRevAndExpnssAmt>20808</OccupancyRevAndExpnssAmt>
        <OccupancyDsbrsChrtblAmt>20808</OccupancyDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">17498</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>17498</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>241372</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>40890</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>241372</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>40890</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-188674</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>52698</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>52698</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>5560658</CashBOYAmt>
        <CashEOYAmt>1500</CashEOYAmt>
        <CashEOYFMVAmt>1500</CashEOYFMVAmt>
        <SavAndTempCashInvstEOYAmt>696938</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>696938</SavAndTempCashInvstEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>9625587</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>213170</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>4735440</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="LandEtcSchedule2">9412417</LandEOYAmt>
        <LandEOYFMVAmt>9715000</LandEOYFMVAmt>
        <TotalAssetsBOYAmt>10296098</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>10110855</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>10413438</TotalAssetsEOYFMVAmt>
        <AccountsPayableBOYAmt>108</AccountsPayableBOYAmt>
        <AccountsPayableEOYAmt>3539</AccountsPayableEOYAmt>
        <TotalLiabilitiesBOYAmt>108</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>3539</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>10295990</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>10107316</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>10295990</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>10107316</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>10296098</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>10110855</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>10295990</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-188674</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>10107316</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>10107316</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>733</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>733</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>733</TaxBasedOnInvestmentIncomeAmt>
        <Form2220AttachedInd referenceDocumentId="IRS2220">X</Form2220AttachedInd>
        <EsPenaltyAmt>42</EsPenaltyAmt>
        <TaxDueAmt>775</TaxDueAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>IL</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>true</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>TREASURER</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>2174239286</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1053 W ROTARY WAY SUITE A</AddressLine1Txt>
          <CityNm>DECATUR</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>62521</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>HOWARD G BUFFETT</PersonNm>
          <USAddress>
            <AddressLine1Txt>1053 W ROTARY WAY</AddressLine1Txt>
            <CityNm>DECATUR</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>62521</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>CHARLOTTE RYAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>1053 W ROTARY WAY</AddressLine1Txt>
            <CityNm>DECATUR</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>62521</ZIPCd>
          </USAddress>
          <TitleTxt>Treasurer</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>TRACY COLEMAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>2225 E 1850 NORTH RD</AddressLine1Txt>
            <CityNm>FINDLAY</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>62534</ZIPCd>
          </USAddress>
          <TitleTxt>Director</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>FARMERS YOUTH EDUCATION FOUNDATION PROVIDES, MAINTAINS, AND COORDINATES A LEARNING CENTER TO HELP FACILITATE IN PERSON, HANDS ON LEARNING BY PROVIDING AGRICULTURAL FACILITIES AND EQUIPMENT, FREE OF CHARGE, TO BE UTILIZED BY YOUTH ENGAGED IN PURSUING AN INTEREST IN AGRICULTURE.</Description1Txt>
        <Expenses1Amt>4918349</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>1985671</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>1985671</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>1985671</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>29785</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>1955886</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>97794</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <Sect4942j3j5FndtnAndFrgnOrgInd>X</Sect4942j3j5FndtnAndFrgnOrgInd>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>40890</ExpensesAndContributionsAmt>
        <CharitableAssetsAcquisPaidAmt>4877459</CharitableAssetsAcquisPaidAmt>
        <QualifyingDistributionsAmt>4918349</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <PrivateOperatingFoundationsGrp>
        <Section4942j3Ind>X</Section4942j3Ind>
        <LessorAdjNetIncmMinInvstRetGrp>
          <CurrentYearAmt>52698</CurrentYearAmt>
          <TotalAmt>52698</TotalAmt>
        </LessorAdjNetIncmMinInvstRetGrp>
        <Pct85LessorAdjIncmOrMinRetGrp>
          <CurrentYearAmt>44793</CurrentYearAmt>
          <TotalAmt>44793</TotalAmt>
        </Pct85LessorAdjIncmOrMinRetGrp>
        <QualifyingDistributionsGrp>
          <CurrentYearAmt>4918349</CurrentYearAmt>
          <Year1Amt>937878</Year1Amt>
          <TotalAmt>5856227</TotalAmt>
        </QualifyingDistributionsGrp>
        <QualifyingDistriMadeDrtGrp>
          <CurrentYearAmt>4918349</CurrentYearAmt>
          <Year1Amt>937878</Year1Amt>
          <TotalAmt>5856227</TotalAmt>
        </QualifyingDistriMadeDrtGrp>
        <TotalAssetsGrp>
          <CurrentYearAmt>10110855</CurrentYearAmt>
          <Year1Amt>10226546</Year1Amt>
          <TotalAmt>20337401</TotalAmt>
        </TotalAssetsGrp>
        <TotalAssetsSect4942j3BiGrp>
          <CurrentYearAmt>10110855</CurrentYearAmt>
          <Year1Amt>10226546</Year1Amt>
          <TotalAmt>20337401</TotalAmt>
        </TotalAssetsSect4942j3BiGrp>
        <TwoThirdsMinimumInvstRetGrp>
          <TotalAmt>0</TotalAmt>
        </TwoThirdsMinimumInvstRetGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>52698</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>52698</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>52698</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="23017517" softwareVersionNum="2023v5.0">
      <AccountingFeesDetail>
        <CategoryTxt>HJERPE &amp; TENNISON CPAS LLC</CategoryTxt>
        <Amt>1300</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1300</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="DepreciationSchedule" softwareId="23017517" softwareVersionNum="2023v5.0">
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND IMPROVEMENT</PropertyDesc>
        <AcquiredDt>2022-12-06</AcquiredDt>
        <CostOrOtherBasisAmt>3226</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>107</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0667</Rt>
        <CurrentYearExpenseAmt>215</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PIVOT</PropertyDesc>
        <AcquiredDt>2022-12-07</AcquiredDt>
        <CostOrOtherBasisAmt>26776</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1912</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.1429</Rt>
        <CurrentYearExpenseAmt>3826</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BUILDING</PropertyDesc>
        <AcquiredDt>2022-12-07</AcquiredDt>
        <CostOrOtherBasisAmt>4559188</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4878</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0256</Rt>
        <CurrentYearExpenseAmt>116898</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FLAG POLE</PropertyDesc>
        <AcquiredDt>2022-12-07</AcquiredDt>
        <CostOrOtherBasisAmt>6209</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>443</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.1429</Rt>
        <CurrentYearExpenseAmt>887</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OLIVER 2150 TRACTOR</PropertyDesc>
        <AcquiredDt>2022-03-28</AcquiredDt>
        <CostOrOtherBasisAmt>74900</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>5348</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.1429</Rt>
        <CurrentYearExpenseAmt>10703</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BUILDING</PropertyDesc>
        <AcquiredDt>2023-06-20</AcquiredDt>
        <CostOrOtherBasisAmt>4871928</CostOrOtherBasisAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0139</Rt>
        <CurrentYearExpenseAmt>67769</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LANDSCAPE</PropertyDesc>
        <AcquiredDt>2023-06-29</AcquiredDt>
        <CostOrOtherBasisAmt>5531</CostOrOtherBasisAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0333</Rt>
        <CurrentYearExpenseAmt>184</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="LandEtcSchedule2" softwareId="23017517" softwareVersionNum="2023v5.0">
      <LandEtcGrp>
        <CategoryOrItemTxt>Machinery and Equipment</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>107885</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>23119</AccumulatedDepreciationAmt>
        <BookValueAmt>84766</BookValueAmt>
        <EOYFMVAmt>110000</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Buildings</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>9431116</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>189545</AccumulatedDepreciationAmt>
        <BookValueAmt>9241571</BookValueAmt>
        <EOYFMVAmt>9500000</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Improvements</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>8757</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>506</AccumulatedDepreciationAmt>
        <BookValueAmt>8251</BookValueAmt>
        <EOYFMVAmt>5000</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Land</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>77829</CostOrOtherBasisAmt>
        <BookValueAmt>77829</BookValueAmt>
        <EOYFMVAmt>100000</EOYFMVAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="23017517" softwareVersionNum="2023v5.0">
      <OtherExpensesScheduleGrp>
        <Desc>BANK FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>200</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>200</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>14907</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>14907</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>LICENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>133</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>133</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>POSTAGE</Desc>
        <RevenueAndExpensesPerBooksAmt>32</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>32</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS AND MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>1682</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1682</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SECURITY</Desc>
        <RevenueAndExpensesPerBooksAmt>300</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>300</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>244</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>244</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="23017517" softwareVersionNum="2023v5.0">
      <TaxesDetail>
        <CategoryTxt>EXCISE TAX</CategoryTxt>
        <Amt>775</Amt>
        <DisbursementsCharitablePrpsAmt>775</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>PROPERTY TAX</CategoryTxt>
        <Amt>509</Amt>
        <DisbursementsCharitablePrpsAmt>509</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
