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        <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="IRS990ScheduleB">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>THE OFFIELD CENTER FOR BILLFISH STU</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>PO BOX 2080</AddressLine1Txt>
          <CityNm>AVALON</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90704</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>220000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <DepreciationSchedule documentId="DepreciationSch">
      <DepreciationPropertyGrp>
        <PropertyDesc>FISH HOLDING PENS</PropertyDesc>
        <AcquiredDt>2004-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>2798</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2798</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M10</ComputationMethodTxt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2009-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>1801</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1801</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M5</ComputationMethodTxt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2009-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>229</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>229</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M5</ComputationMethodTxt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2009-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>137</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>137</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M5</ComputationMethodTxt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HONDA ENGINE</PropertyDesc>
        <AcquiredDt>2004-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>2200</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2200</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M10</ComputationMethodTxt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BOSTON WHALER</PropertyDesc>
        <AcquiredDt>2004-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>2800</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2800</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M10</ComputationMethodTxt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FISH HOLDING PENS</PropertyDesc>
        <AcquiredDt>2004-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>6934</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6934</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M10</ComputationMethodTxt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FISH HOLDING PENS</PropertyDesc>
        <AcquiredDt>2004-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>1545</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1545</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M10</ComputationMethodTxt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2009-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>457</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>457</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M5</ComputationMethodTxt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2007-10-01</AcquiredDt>
        <CostOrOtherBasisAmt>14014</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>14014</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M5</ComputationMethodTxt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FISH HOLDING PENS</PropertyDesc>
        <AcquiredDt>2007-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>14000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>14000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M10</ComputationMethodTxt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FISH HOLDING PENS</PropertyDesc>
        <AcquiredDt>2008-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>27256</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>26362</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M10</ComputationMethodTxt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FLOTATION PONTOONS</PropertyDesc>
        <AcquiredDt>2009-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>1505</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1467</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M10</ComputationMethodTxt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FLOTATION PONTOONS</PropertyDesc>
        <AcquiredDt>2010-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>1434</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1339</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M10</ComputationMethodTxt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSch">
      <OtherExpensesScheduleGrp>
        <Desc>SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>14828</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>14828</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>11943</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>11943</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CONTRACT LABOR</Desc>
        <RevenueAndExpensesPerBooksAmt>51467</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>51467</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PERMITS</Desc>
        <RevenueAndExpensesPerBooksAmt>246</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>246</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>STORAGE</Desc>
        <RevenueAndExpensesPerBooksAmt>3780</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3780</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MAINTENANCE FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>50</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>50</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>LEGAL/PROF FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>4654</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>4654</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>RETURNED GRANT TO CONT ORG</Desc>
        <RevenueAndExpensesPerBooksAmt>5000</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="TaxesSchedule">
      <TaxesDetail>
        <CategoryTxt>STATE TAXES</CategoryTxt>
        <Amt>75</Amt>
        <DisbursementsCharitablePrpsAmt>75</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
