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      <PreparerPersonNm>KIMBERLY J PARRISH</PreparerPersonNm>
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      <InvestmentIncomeAmt>373</InvestmentIncomeAmt>
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      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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          <BusinessNameLine1Txt>V&amp;R ACCOUNTING INC</BusinessNameLine1Txt>
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          <CityNm>QUINCY</CityNm>
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      <ForeignOfficeInd>false</ForeignOfficeInd>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
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