﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-17T12:36:28-08:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>341649920</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PARK AND ILLENBERGER CPA'S</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2173 N RIDGE RD E STE C</AddressLine1Txt>
        <CityNm>LORAIN</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44055</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>341932579</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE ROWLAND FAMILY FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROWL</BusinessNameControlTxt>
      <PhoneNum>4403249933</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2173 N RIDGE RD E</AddressLine1Txt>
        <CityNm>LORAIN</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44055</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JAMES A PARK</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4403249933</PhoneNum>
      <SignatureDt>2025-11-17</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAMES A PARK CPA</PreparerPersonNm>
      <PTIN>P01057998</PTIN>
      <PhoneNum>4402779020</PhoneNum>
      <PreparationDt>2025-11-17</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990PF documentId="IRS990PF-01">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>3585677</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>4500</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>7</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>7</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>81998</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>81998</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt referenceDocumentId="GainLossSaleOtherAssetsSch-01" referenceDocumentName="GainLossFromSaleOtherAssetsSchedule">163101</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>941420</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>163101</CapGainNetIncmNetInvstIncmAmt>
        <NetSTCapitalGainAdjNetIncmAmt>13622</NetSTCapitalGainAdjNetIncmAmt>
        <GrossProfitRevAndExpnssAmt>0</GrossProfitRevAndExpnssAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="OtherIncomeSchedule2-01" referenceDocumentName="OtherIncomeSchedule2">11246</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeNetInvstIncmAmt>11246</OtherIncomeNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>260852</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>256352</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>13622</TotalAdjNetIncmAmt>
        <LegalFeesRevAndExpnssAmt>0</LegalFeesRevAndExpnssAmt>
        <AccountingFeesRevAndExpnssAmt>8198</AccountingFeesRevAndExpnssAmt>
        <OtherProfFeesRevAndExpnssAmt>0</OtherProfFeesRevAndExpnssAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule-01" referenceDocumentName="TaxesSchedule">11377</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>2575</TaxesNetInvstIncmAmt>
        <DeprecAndDpltnRevAndExpnssAmt>0</DeprecAndDpltnRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule-01" referenceDocumentName="AmortizationSchedule OtherExpensesSchedule">26906</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>26906</OtherExpensesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>46481</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>29481</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>67721</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>67721</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>114202</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>29481</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>67721</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>146650</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>226871</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>13622</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>59371</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>67667</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>67667</SavAndTempCashInvstEOYFMVAmt>
        <RcvblFromOfficersEOYAmt>0</RcvblFromOfficersEOYAmt>
        <OtherNtsAndLoansRcvblEOYAmt>0</OtherNtsAndLoansRcvblEOYAmt>
        <CorporateStockBOYAmt>2147397</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="InvestmentsCorpStockSchedul-01" referenceDocumentName="InvestmentsCorpStockSchedule">2285714</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>3518010</CorporateStockEOYFMVAmt>
        <LandBldgInvestmentsEOYAmt>0</LandBldgInvestmentsEOYAmt>
        <OtherInvestmentsEOYAmt>0</OtherInvestmentsEOYAmt>
        <LandEOYAmt>0</LandEOYAmt>
        <OtherAssetsBOYAmt>0</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt>0</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt>0</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>2206768</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>2353381</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>3585677</TotalAssetsEOYFMVAmt>
        <LoansFromOfficersEOYAmt>0</LoansFromOfficersEOYAmt>
        <MortgagesAndNotesPayableEOYAmt>0</MortgagesAndNotesPayableEOYAmt>
        <OtherLiabilitiesBOYAmt>0</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt>0</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>2206768</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>2353381</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>2206768</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>2353381</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>2206768</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>2353381</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>2206768</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>146650</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>2353418</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="OtherDecreasesSchedule-01" referenceDocumentName="OtherDecreasesSchedule">37</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>2353381</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>MORGAN STANLEY</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-01-01</AcquiredDt>
          <SoldDt>2024-12-31</SoldDt>
          <GrossSalesPriceAmt>247295</GrossSalesPriceAmt>
          <DepreciationAmt>0</DepreciationAmt>
          <CostOrOtherBasisAmt>233731</CostOrOtherBasisAmt>
          <GainOrLossAmt>13564</GainOrLossAmt>
          <FMVAsOf123169Amt>0</FMVAsOf123169Amt>
          <AdjustedBasisAsOf123169Amt>0</AdjustedBasisAsOf123169Amt>
          <ExcessFMVOverAdjustedBssAmt>0</ExcessFMVOverAdjustedBssAmt>
          <GainsMinusExcessOrLossesAmt>13564</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>MORGAN STANLEY - WASH SALE</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-01-01</AcquiredDt>
          <SoldDt>2024-12-31</SoldDt>
          <GrossSalesPriceAmt>58</GrossSalesPriceAmt>
          <DepreciationAmt>0</DepreciationAmt>
          <CostOrOtherBasisAmt>0</CostOrOtherBasisAmt>
          <GainOrLossAmt>58</GainOrLossAmt>
          <FMVAsOf123169Amt>0</FMVAsOf123169Amt>
          <AdjustedBasisAsOf123169Amt>0</AdjustedBasisAsOf123169Amt>
          <ExcessFMVOverAdjustedBssAmt>0</ExcessFMVOverAdjustedBssAmt>
          <GainsMinusExcessOrLossesAmt>58</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>MORGAN STANLEY</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-01-01</AcquiredDt>
          <SoldDt>2024-01-01</SoldDt>
          <GrossSalesPriceAmt>691533</GrossSalesPriceAmt>
          <DepreciationAmt>0</DepreciationAmt>
          <CostOrOtherBasisAmt>544588</CostOrOtherBasisAmt>
          <GainOrLossAmt>146945</GainOrLossAmt>
          <FMVAsOf123169Amt>0</FMVAsOf123169Amt>
          <AdjustedBasisAsOf123169Amt>0</AdjustedBasisAsOf123169Amt>
          <ExcessFMVOverAdjustedBssAmt>0</ExcessFMVOverAdjustedBssAmt>
          <GainsMinusExcessOrLossesAmt>146945</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>MORGAN STANLEY - WASH SALE</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-01-01</AcquiredDt>
          <SoldDt>2024-01-01</SoldDt>
          <GrossSalesPriceAmt>1836</GrossSalesPriceAmt>
          <DepreciationAmt>0</DepreciationAmt>
          <CostOrOtherBasisAmt>0</CostOrOtherBasisAmt>
          <GainOrLossAmt>1836</GainOrLossAmt>
          <FMVAsOf123169Amt>0</FMVAsOf123169Amt>
          <AdjustedBasisAsOf123169Amt>0</AdjustedBasisAsOf123169Amt>
          <ExcessFMVOverAdjustedBssAmt>0</ExcessFMVOverAdjustedBssAmt>
          <GainsMinusExcessOrLossesAmt>1836</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CAPITAL GAINS DISTRIBUTIONS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-01-01</AcquiredDt>
          <SoldDt>2024-01-01</SoldDt>
          <GrossSalesPriceAmt>698</GrossSalesPriceAmt>
          <DepreciationAmt>0</DepreciationAmt>
          <CostOrOtherBasisAmt>0</CostOrOtherBasisAmt>
          <GainOrLossAmt>698</GainOrLossAmt>
          <FMVAsOf123169Amt>0</FMVAsOf123169Amt>
          <AdjustedBasisAsOf123169Amt>0</AdjustedBasisAsOf123169Amt>
          <ExcessFMVOverAdjustedBssAmt>0</ExcessFMVOverAdjustedBssAmt>
          <GainsMinusExcessOrLossesAmt>698</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>163101</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>13622</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>3154</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>3154</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>3154</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>5000</EstimatedPlusOvpmtIncmTxAmt>
        <ExtsnRequestIncomeTaxPaidAmt>0</ExtsnRequestIncomeTaxPaidAmt>
        <TotalPaymentsAndCreditsAmt>5000</TotalPaymentsAndCreditsAmt>
        <OriginalReturnOverpaymentAmt>-5000</OriginalReturnOverpaymentAmt>
        <Form2220AttachedInd referenceDocumentId="IRS2220-01" referenceDocumentName="IRS2220">X</Form2220AttachedInd>
        <EsPenaltyAmt>132</EsPenaltyAmt>
        <OverpaymentAmt>1714</OverpaymentAmt>
        <AppliedToESTaxAmt>1714</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>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>OH</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>CARLA S PARK</IndividualWithBooksNm>
        <PhoneNum>4403249933</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>5111 PEARL AVENUE</AddressLine1Txt>
          <CityNm>LORAIN</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44055</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>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>true</UndistributedIncomePYInd>
        <UndistributedIncomePY1Yr>2023</UndistributedIncomePY1Yr>
        <UndistrIncmSect4942a2NotAppInd>true</UndistrIncmSect4942a2NotAppInd>
        <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>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JIM PARK</PersonNm>
          <USAddress>
            <AddressLine1Txt>823 WOODBRIDGE CT</AddressLine1Txt>
            <CityNm>AMHERST</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44001</ZIPCd>
          </USAddress>
          <TitleTxt>TREASURER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>CARLA PARK</PersonNm>
          <USAddress>
            <AddressLine1Txt>823 WOODBRIDGE CT</AddressLine1Txt>
            <CityNm>AMHERST</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44001</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JOHN TAYLOR</PersonNm>
          <USAddress>
            <AddressLine1Txt>286 SADDLER RD</AddressLine1Txt>
            <CityNm>BAY VILLAGE</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44140</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>KITTE TAYLOR</PersonNm>
          <USAddress>
            <AddressLine1Txt>286 SADDLER RD</AddressLine1Txt>
            <CityNm>BAY VILLAGE</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44140</ZIPCd>
          </USAddress>
          <TitleTxt>VICE-PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ROB RISING</PersonNm>
          <USAddress>
            <AddressLine1Txt>30651 CAMBRIDGE CIRCLE</AddressLine1Txt>
            <CityNm>BAY VILLAGE</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44140</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ELLA RISING</PersonNm>
          <USAddress>
            <AddressLine1Txt>30651 CAMBRIDGE CIRCLE</AddressLine1Txt>
            <CityNm>BAY VILLAGE</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44140</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MATTHEW PARK</PersonNm>
          <USAddress>
            <AddressLine1Txt>321 MARINA PARKWAY</AddressLine1Txt>
            <CityNm>LORAIN</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44052</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>TINA EVERSON</PersonNm>
          <USAddress>
            <AddressLine1Txt>2630 CAMPO WALK</AddressLine1Txt>
            <CityNm>LONG BEACH</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90803</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>WILLIAM ROWLAND</PersonNm>
          <USAddress>
            <AddressLine1Txt>2600 ETHEL AVE APT A</AddressLine1Txt>
            <CityNm>ELYRIA</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44035</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>FLOREPIS ROWLAND</PersonNm>
          <USAddress>
            <AddressLine1Txt>2600 ETHEL AVE APT A</AddressLine1Txt>
            <CityNm>ELYRIA</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44035</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>3354658</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>34557</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>3389215</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>3389215</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>50838</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>3338377</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>166919</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>166919</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>3154</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>3154</TotalTaxAmt>
        <DistributableBeforeAdjAmt>163765</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>163765</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>163765</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>67721</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>67721</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>163765</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>130029</UndistributedIncomePYAmt>
        <ExcessDistributionCyovYr5Amt>0</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>0</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>0</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>0</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>0</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>0</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>67721</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>67721</AppliedToYear1Amt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <RemainingDistriFromCorpusAmt>0</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>0</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>62308</Taxable2Amt>
        <UndistributedIncomeCYAmt>163765</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>0</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>0</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>0</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>0</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>0</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>0</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>0</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>THE BLESSING HOUSE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>6115 OLIVET AVE</AddressLine1Txt>
            <CityNm>ELYRIA</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44035</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TO ENHANCE CHRISTIAN TEACHING</GrantOrContributionPurposeTxt>
          <Amt>11221</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>AKRON PREGNANCY SERVICES</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>715 E BUCHTEL AVE</AddressLine1Txt>
            <CityNm>AKRON</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44305</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TO ENHANCECHRISTIAN TEACHING</GrantOrContributionPurposeTxt>
          <Amt>3000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>KINS CHURCH</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>8200 FREEDOM AVE NW</AddressLine1Txt>
            <CityNm>NORTH CANTON</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44720</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TO ENHANCECHRISTIAN TEACHING</GrantOrContributionPurposeTxt>
          <Amt>15000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>INTERNATIONAL COOPERATING MINISTRIES</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1901 N ARMISTEAD AVE</AddressLine1Txt>
            <CityNm>HAMPTON</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23666</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TO ENHANCECHRISTIAN TEACHING</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>LOVE INC</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>406 OHIO ST</AddressLine1Txt>
            <CityNm>ELYRIA</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44035</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TO ENHANCECHRISTIAN TEACHING</GrantOrContributionPurposeTxt>
          <Amt>2500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>TTRUE FREEDOM MINISTRIES</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>2005 CYPRESS AVE</AddressLine1Txt>
            <CityNm>CLEVELAND</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44107</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TO ENHANCECHRISTIAN TEACHING</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CENTRAL COMMUNITY CHURCH</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>919 JOHNSTON ST</AddressLine1Txt>
            <CityNm>AKRON</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44306</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PUBLIC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TO ENHANCECOMMUNITY</GrantOrContributionPurposeTxt>
          <Amt>16000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>67721</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <ProgramServiceRevenueDtl>
          <Desc>N/A</Desc>
        </ProgramServiceRevenueDtl>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>7</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>81998</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>163101</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <OtherRevenueDescribedGrp>
          <Desc>CEDAR FAIR K-1 INCOME</Desc>
          <BusinessCd>900003</BusinessCd>
          <UnrelatedBusinessTaxblIncmAmt>-196</UnrelatedBusinessTaxblIncmAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>-196</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionAmt>245106</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>244910</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>
    <GainLossSaleOtherAssetsSch documentId="GainLossSaleOtherAssetsSch-01">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>MORGAN STANLEY LT COVERED SECURITIES ACCT 2230 - SEE ATTACHED</AssetDesc>
        <GrossSalesPriceAmt>87356</GrossSalesPriceAmt>
        <BasisAmt>47872</BasisAmt>
        <TotalNetAmt>39484</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>MORGAN STANLEY ST COVERED SECURITIES ACCT 4992 - SEE ATTACHED</AssetDesc>
        <GrossSalesPriceAmt>49460</GrossSalesPriceAmt>
        <BasisAmt>49989</BasisAmt>
        <TotalNetAmt>-529</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>MORGAN STANLEY ST COVERED SECURITIES ACCT 4992 WASH SALE - SEE ATTACHED</AssetDesc>
        <GrossSalesPriceAmt>9</GrossSalesPriceAmt>
        <TotalNetAmt>9</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>MORGAN STANLEY LT COVERED SECURITIES ACCT 4992 - SEE ATTACHED</AssetDesc>
        <GrossSalesPriceAmt>71293</GrossSalesPriceAmt>
        <BasisAmt>65394</BasisAmt>
        <TotalNetAmt>5899</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>MORGAN STANLEY ST COVERED SECURITIES ACCT 6539 - SEE ATTACHED</AssetDesc>
        <GrossSalesPriceAmt>123887</GrossSalesPriceAmt>
        <BasisAmt>111968</BasisAmt>
        <TotalNetAmt>11919</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>MORGAN STANLEY ST COVERED SECURITIES ACCT 6539 WASH SALE - SEE ATTACHED</AssetDesc>
        <GrossSalesPriceAmt>35</GrossSalesPriceAmt>
        <TotalNetAmt>35</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>MORGAN STANLEY LT COVERED SECURITIES ACCT 6539 - SEE ATTACHED</AssetDesc>
        <GrossSalesPriceAmt>203306</GrossSalesPriceAmt>
        <BasisAmt>142282</BasisAmt>
        <TotalNetAmt>61024</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>MORGAN STANLEY LT COVERED SECURITIES ACCT 6539 WASH SALE - SEE ATTACHED</AssetDesc>
        <GrossSalesPriceAmt>1709</GrossSalesPriceAmt>
        <TotalNetAmt>1709</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>MORGAN STANLEY LT NONCOVERED SECURITIES ACCT 6539 - SEE ATTACHED</AssetDesc>
        <GrossSalesPriceAmt>5813</GrossSalesPriceAmt>
        <BasisAmt>630</BasisAmt>
        <TotalNetAmt>5183</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>MORGAN STANLEY ST COVERED SECURITIES ACCT 7049 - SEE ATTACHED</AssetDesc>
        <GrossSalesPriceAmt>22440</GrossSalesPriceAmt>
        <BasisAmt>20344</BasisAmt>
        <TotalNetAmt>2096</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>MORGAN STANLEY LT COVERED SECURITIES ACCT 7049 - SEE ATTACHED</AssetDesc>
        <GrossSalesPriceAmt>138790</GrossSalesPriceAmt>
        <BasisAmt>130292</BasisAmt>
        <TotalNetAmt>8498</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>MORGAN STANLEY ST COVERED SECURITIES ACCT 7994 - SEE ATTACHED</AssetDesc>
        <GrossSalesPriceAmt>7740</GrossSalesPriceAmt>
        <BasisAmt>7892</BasisAmt>
        <TotalNetAmt>-152</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>MORGAN STANLEY LT COVERED SECURITIES ACCT 7994 - SEE ATTACHED</AssetDesc>
        <GrossSalesPriceAmt>88094</GrossSalesPriceAmt>
        <BasisAmt>65124</BasisAmt>
        <TotalNetAmt>22970</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>MORGAN STANLEY ST COVERED SECURITIES ACCT 7997 - SEE ATTACHED</AssetDesc>
        <GrossSalesPriceAmt>43768</GrossSalesPriceAmt>
        <BasisAmt>43538</BasisAmt>
        <TotalNetAmt>230</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>MORGAN STANLEY ST COVERED SECURITIES ACCT 7997 WASH SALE - SEE ATTACHED</AssetDesc>
        <GrossSalesPriceAmt>14</GrossSalesPriceAmt>
        <TotalNetAmt>14</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>MORGAN STANLEY LT COVERED SECURITIES ACCT 7997 - SEE ATTACHED</AssetDesc>
        <GrossSalesPriceAmt>96881</GrossSalesPriceAmt>
        <BasisAmt>92994</BasisAmt>
        <TotalNetAmt>3887</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>MORGAN STANLEY LT COVERED SECURITIES ACCT 7997 WASH SALE - SEE ATTACHED</AssetDesc>
        <GrossSalesPriceAmt>127</GrossSalesPriceAmt>
        <TotalNetAmt>127</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>MORGAN STANLEY CAPITAL GAINS DISTRIBUTIONS ACCT 7994</AssetDesc>
        <GrossSalesPriceAmt>153</GrossSalesPriceAmt>
        <TotalNetAmt>153</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>MORGAN STANLEY CAPITAL GAINS DISTRIBUTIONS ACCT 7049</AssetDesc>
        <GrossSalesPriceAmt>40</GrossSalesPriceAmt>
        <TotalNetAmt>40</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>MORGAN STANLEY CAPITAL GAINS DISTRIBUTIONS ACCT 7997</AssetDesc>
        <GrossSalesPriceAmt>145</GrossSalesPriceAmt>
        <TotalNetAmt>145</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>CEDAR FAIR K-1 CAPITAL GAINS DISTRIBUTIONS</AssetDesc>
        <GrossSalesPriceAmt>360</GrossSalesPriceAmt>
        <TotalNetAmt>360</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <InvestmentsCorpStockSchedule documentId="InvestmentsCorpStockSchedul-01">
      <InvestmentsCorporateStockGrp>
        <StockNm>MORGAN STANLEY</StockNm>
        <EOYBookValueAmt>1927701</EOYBookValueAmt>
        <EOYFMVAmt>3034409</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>BUCKEYE BANK SHARES</StockNm>
        <EOYBookValueAmt>358013</EOYBookValueAmt>
        <EOYFMVAmt>483601</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherDecreasesSchedule documentId="OtherDecreasesSchedule-01">
      <OtherDecreasesDetail>
        <Desc>NON DEDUCTIBLE EXPENSES (CEDAR FAIR K-1)</Desc>
        <Amt>37</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule-01">
      <OtherExpensesScheduleGrp>
        <Desc>INVESTMENT FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>26906</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>26906</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSchedule2-01">
      <OtherIncomeDetail>
        <Desc>CEDAR FAIR K-1 INCOME</Desc>
        <RevenueAndExpensesPerBooksAmt>-196</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>-196</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>CLASS ACTION PAYMENT</Desc>
        <RevenueAndExpensesPerBooksAmt>137</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>137</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>CEDAR FAIR MERGER</Desc>
        <RevenueAndExpensesPerBooksAmt>11305</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>11305</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <TaxesSchedule documentId="TaxesSchedule-01">
      <TaxesDetail>
        <CategoryTxt>STATE FEES</CategoryTxt>
        <Amt>200</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>US TREASURY</CategoryTxt>
        <Amt>8602</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>FOREIGN INVESTMENT TAX</CategoryTxt>
        <Amt>2575</Amt>
        <NetInvestmentIncomeAmt>2575</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>