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        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
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          <PersonNm>BROWN HAY STEPHENS LLP</PersonNm>
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      <SumOfProgramRelatedInvstGrp />
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        <Desc>GRANT RECOVERY</Desc>
        <Amt>13253</Amt>
      </OtherIncreasesDetail>
      <OtherIncreasesDetail>
        <Desc>COST BASIS ADJUSTMENT</Desc>
        <Amt>3034</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>OTHER EXPENSE (NON-DEDUCTIBLE</CategoryTxt>
        <Amt>75440</Amt>
        <NetInvestmentIncomeAmt>67896</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>7544</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule">
      <TaxesDetail>
        <CategoryTxt>FEDERAL TAX PAYMENT - PRIOR YE</CategoryTxt>
        <Amt>2761</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>FEDERAL ESTIMATES - PRINCIPAL</CategoryTxt>
        <Amt>8316</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>