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          <RecipientFoundationStatusTxt>Not for profit</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Further educationof students</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Center Township Fire Dept</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1745 St Rt 83</AddressLine1Txt>
            <CityNm>Beverly</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>45715</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>Not for profit</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Assist in operation of firedepartment</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Caldwell Volunteer Fire Co</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>215 West St</AddressLine1Txt>
            <CityNm>Caldwell</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>43724</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>Not for profit</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Assist in operation of firedepartment</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>9000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <OtherRevenueDescribedGrp>
          <Desc>Oil and Gas</Desc>
          <BusinessCd>531390</BusinessCd>
          <UnrelatedBusinessTaxblIncmAmt>20236</UnrelatedBusinessTaxblIncmAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>Land Sale</Desc>
          <BusinessCd>531390</BusinessCd>
          <UnrelatedBusinessTaxblIncmAmt>127447</UnrelatedBusinessTaxblIncmAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>147683</UnrelatedBusinessTaxblIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>147683</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>3</LineNumberTxt>
          <RelationshipStatementTxt>All income is used for the purpose of education and continued</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>5b</LineNumberTxt>
          <RelationshipStatementTxt>research in the area of Silviculture.</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>7</LineNumberTxt>
          <RelationshipStatementTxt>Also to support exempt educational organizations and their</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>11</LineNumberTxt>
          <RelationshipStatementTxt>related projects.</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <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="DepreciationSchedule-01">
      <DepreciationPropertyGrp>
        <PropertyDesc>SKIDDER</PropertyDesc>
        <AcquiredDt>2009-01-27</AcquiredDt>
        <CostOrOtherBasisAmt>110100</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>110100</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>4 WHEELER</PropertyDesc>
        <AcquiredDt>2011-05-07</AcquiredDt>
        <CostOrOtherBasisAmt>6000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>JD 331G Loader</PropertyDesc>
        <AcquiredDt>2020-04-30</AcquiredDt>
        <CostOrOtherBasisAmt>60950</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>0</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>JD 331G Cutter and Forks</PropertyDesc>
        <AcquiredDt>2020-05-28</AcquiredDt>
        <CostOrOtherBasisAmt>5544</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>0</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Steiner Tractor Mower</PropertyDesc>
        <AcquiredDt>2021-06-21</AcquiredDt>
        <CostOrOtherBasisAmt>26159</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>0</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>JD Tractor and Loader</PropertyDesc>
        <AcquiredDt>2022-11-14</AcquiredDt>
        <CostOrOtherBasisAmt>47349</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>0</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Low Dump Trailer</PropertyDesc>
        <AcquiredDt>2022-12-29</AcquiredDt>
        <CostOrOtherBasisAmt>18535</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>0</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>John Deere Brush Hog</PropertyDesc>
        <AcquiredDt>2022-12-02</AcquiredDt>
        <CostOrOtherBasisAmt>6000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>0</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2023 John Deere Zturn</PropertyDesc>
        <AcquiredDt>2023-07-01</AcquiredDt>
        <CostOrOtherBasisAmt>18720</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>749</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2018 Enclosed Trailer</PropertyDesc>
        <AcquiredDt>2023-07-01</AcquiredDt>
        <CostOrOtherBasisAmt>2500</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>500</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2022 Kubota U55 Excavator</PropertyDesc>
        <AcquiredDt>2023-07-01</AcquiredDt>
        <CostOrOtherBasisAmt>74500</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>10643</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2015 John Deere 450j Dozer</PropertyDesc>
        <AcquiredDt>2023-07-01</AcquiredDt>
        <CostOrOtherBasisAmt>69800</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>9971</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <InvestmentsLandSchedule2 documentId="InvestmentsLandSchedule2-01">
      <InvestmentLandGrp>
        <CategoryOrItemTxt>Equipment</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>446157</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>317476</AccumulatedDepreciationAmt>
        <BookValueAmt>128681</BookValueAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>Land</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1589659</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>1589659</BookValueAmt>
      </InvestmentLandGrp>
    </InvestmentsLandSchedule2>
    <InvestmentsOtherSchedule2 documentId="InvestmentsOtherSchedule2-01">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>Coal Reserves</CategoryOrItemTxt>
        <BookValueAmt>3675000</BookValueAmt>
        <EOYFMVAmt>3675000</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule-01">
      <OtherExpensesScheduleGrp>
        <Desc>Fuel</Desc>
        <RevenueAndExpensesPerBooksAmt>2281</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>2281</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2281</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Board meeting</Desc>
        <RevenueAndExpensesPerBooksAmt>225</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Maintenance</Desc>
        <RevenueAndExpensesPerBooksAmt>2772</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>2772</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2772</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Office</Desc>
        <RevenueAndExpensesPerBooksAmt>287</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Insurance</Desc>
        <RevenueAndExpensesPerBooksAmt>1111</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1111</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1111</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSchedule2-01">
      <OtherIncomeDetail>
        <Desc>Land sale</Desc>
        <RevenueAndExpensesPerBooksAmt>127447</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>127447</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>127447</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>Tax Refund</Desc>
        <RevenueAndExpensesPerBooksAmt>37</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>37</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>37</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>Royalty</Desc>
        <RevenueAndExpensesPerBooksAmt>20199</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>20199</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>20199</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <TaxesSchedule documentId="TaxesSchedule-01">
      <TaxesDetail>
        <CategoryTxt>Taxes</CategoryTxt>
        <Amt>4503</Amt>
        <NetInvestmentIncomeAmt>4503</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>4503</AdjustedNetIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
