﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-09-30T15:01:24-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>812834325</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ECOM CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>164 SE G STREET</AddressLine1Txt>
        <CityNm>GRANTS PASS</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97526</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>831746245</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE FOUNDATION OF SOUTHERN OREGON</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FOUN</BusinessNameControlTxt>
      <PhoneNum>8082847463</PhoneNum>
      <USAddress>
        <AddressLine1Txt>810 ROBBINS AVE</AddressLine1Txt>
        <CityNm>ROGUE RIVER</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97537</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RAYMOND G PARENTEAU</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8082847463</PhoneNum>
      <SignatureDt>2025-09-30</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JEREMY ALLEN CPA</PreparerPersonNm>
      <PTIN>P01671275</PTIN>
      <PhoneNum>5419824733</PhoneNum>
      <PreparationDt>2025-09-30</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="10">
    <IRS990PF documentId="RetDoc1235000001">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>3225973</FMVAssetsEOYAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>977741</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>301</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>301</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>301</InterestOnSavingsAdjNetIncmAmt>
        <CapGainNetIncmNetInvstIncmAmt>0</CapGainNetIncmNetInvstIncmAmt>
        <NetSTCapitalGainAdjNetIncmAmt>0</NetSTCapitalGainAdjNetIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="RetDoc2001500001">31017</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeNetInvstIncmAmt>0</OtherIncomeNetInvstIncmAmt>
        <OtherIncomeAdjNetIncmAmt>31017</OtherIncomeAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>1009059</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>301</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>31318</TotalAdjNetIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>0</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstNetInvstIncmAmt>0</CompOfcrDirTrstNetInvstIncmAmt>
        <CompOfcrDirTrstAdjNetIncmAmt>0</CompOfcrDirTrstAdjNetIncmAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>0</CompOfcrDirTrstDsbrsChrtblAmt>
        <OthEmplSlrsWgsRevAndExpnssAmt>538513</OthEmplSlrsWgsRevAndExpnssAmt>
        <OthEmplSlrsWgsNetInvstIncmAmt>0</OthEmplSlrsWgsNetInvstIncmAmt>
        <OthEmplSlrsWgsAdjNetIncmAmt>0</OthEmplSlrsWgsAdjNetIncmAmt>
        <OthEmplSlrsWgsDsbrsChrtblAmt>538513</OthEmplSlrsWgsDsbrsChrtblAmt>
        <PensionEmplBnftRevAndExpnssAmt>1032</PensionEmplBnftRevAndExpnssAmt>
        <PensionEmplBnftNetInvstIncmAmt>0</PensionEmplBnftNetInvstIncmAmt>
        <PensionEmplBnftAdjNetIncmAmt>0</PensionEmplBnftAdjNetIncmAmt>
        <PensionEmplBnftDsbrsChrtblAmt>1032</PensionEmplBnftDsbrsChrtblAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="RetDoc2002100001">11607</LegalFeesRevAndExpnssAmt>
        <LegalFeesNetInvstIncmAmt>0</LegalFeesNetInvstIncmAmt>
        <LegalFeesAdjNetIncmAmt>0</LegalFeesAdjNetIncmAmt>
        <LegalFeesDsbrsChrtblAmt>26442</LegalFeesDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc2002200001">14835</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>0</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesAdjNetIncmAmt>0</AccountingFeesAdjNetIncmAmt>
        <AccountingFeesChrtblPrpsAmt>0</AccountingFeesChrtblPrpsAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc2002500001">50604</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>0</TaxesNetInvstIncmAmt>
        <TaxesAdjNetIncmAmt>0</TaxesAdjNetIncmAmt>
        <TaxesDsbrsChrtblAmt>50604</TaxesDsbrsChrtblAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="RetDoc2203000001">228464</DeprecAndDpltnRevAndExpnssAmt>
        <DeprecAndDpltnNetInvstIncmAmt>0</DeprecAndDpltnNetInvstIncmAmt>
        <DeprecAndDpltnAdjNetIncmAmt>228464</DeprecAndDpltnAdjNetIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc2003200001">188466</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>0</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesAdjNetIncmAmt>0</OtherExpensesAdjNetIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>188466</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>1033521</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>228464</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>805057</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>1033521</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>228464</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>805057</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-24462</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>301</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>212549</CashBOYAmt>
        <CashEOYAmt>206993</CashEOYAmt>
        <CashEOYFMVAmt>206993</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>802</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>802</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>802</SavAndTempCashInvstEOYFMVAmt>
        <PrepaidExpensesBOYAmt>2975</PrepaidExpensesBOYAmt>
        <LandBldgEquipCostOrOtherBssAmt>3636311</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>618133</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>3032814</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="RetDoc2059000001">3018178</LandEOYAmt>
        <LandEOYFMVAmt>3018178</LandEOYFMVAmt>
        <TotalAssetsBOYAmt>3249140</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>3225973</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>3225973</TotalAssetsEOYFMVAmt>
        <AccountsPayableBOYAmt>8466</AccountsPayableBOYAmt>
        <AccountsPayableEOYAmt>9761</AccountsPayableEOYAmt>
        <TotalLiabilitiesBOYAmt>8466</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>9761</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>0</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>0</CapitalStockEOYAmt>
        <AdditionalPaidInCapitalBOYAmt>0</AdditionalPaidInCapitalBOYAmt>
        <AdditionalPaidInCapitalEOYAmt>0</AdditionalPaidInCapitalEOYAmt>
        <RetainedEarningBOYAmt>3240674</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>3216212</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>3240674</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>3216212</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>3249140</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>3225973</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>3240674</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-24462</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt>0</OtherIncreasesAmt>
        <SubtotalAmt>3216212</SubtotalAmt>
        <OtherDecreasesAmt>0</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>3216212</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>4</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>4</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>4</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>0</EstimatedPlusOvpmtIncmTxAmt>
        <ExemptFrgnOrgTaxWthldAtSrceAmt>0</ExemptFrgnOrgTaxWthldAtSrceAmt>
        <ExtsnRequestIncomeTaxPaidAmt>0</ExtsnRequestIncomeTaxPaidAmt>
        <BackupWithholdingWithheldAmt>0</BackupWithholdingWithheldAmt>
        <TotalPaymentsAndCreditsAmt>0</TotalPaymentsAndCreditsAmt>
        <EsPenaltyAmt>0</EsPenaltyAmt>
        <TaxDueAmt>4</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>0</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>0</MoreThan100SpentInd>
        <Form1120POLFiledInd>0</Form1120POLFiledInd>
        <Section4955OrganizationTaxAmt>0</Section4955OrganizationTaxAmt>
        <Section4955ManagersTaxAmt>0</Section4955ManagersTaxAmt>
        <TaxReimbursedAmt>0</TaxReimbursedAmt>
        <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>0</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>1</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>1</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>OR</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>1</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>1</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd referenceDocumentId="RetDoc2089200001">1</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>0</OwnControlledEntityInd>
        <DonorAdvisedFundInd>0</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>1</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>WWW.THEFOUNDATIONSO.ORG</WebsiteAddressTxt>
        <IndividualWithBooksNm>THE FOUNDATION</IndividualWithBooksNm>
        <PhoneNum>8082847463</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>810 ROBBINS AVENUE</AddressLine1Txt>
          <CityNm>ROGUE RIVER</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97537</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>0</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>0</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>0</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>0</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>0</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>0</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>0</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>0</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>0</UndistributedIncomePYInd>
        <BusinessHoldingsInd>0</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>0</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>0</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>0</InfluenceLegislationInd>
        <InfluenceElectionInd>0</InfluenceElectionInd>
        <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>0</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>RAYMOND G PARENTEAU</PersonNm>
          <USAddress>
            <AddressLine1Txt>810 ROBBINS AVE</AddressLine1Txt>
            <CityNm>ROGUE RIVER</CityNm>
            <StateAbbreviationCd>OR</StateAbbreviationCd>
            <ZIPCd>97537</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT/VP/DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JOLENE SESSO</PersonNm>
          <USAddress>
            <AddressLine1Txt>810 ROBBINS AVE</AddressLine1Txt>
            <CityNm>ROGUE RIVER</CityNm>
            <StateAbbreviationCd>OR</StateAbbreviationCd>
            <ZIPCd>97537</ZIPCd>
          </USAddress>
          <TitleTxt>SECRETARY/TREASURER/DIRECT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>GREG MCCAUL</PersonNm>
          <USAddress>
            <AddressLine1Txt>67-320A KAIEA PLACE</AddressLine1Txt>
            <CityNm>WAIALUA</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96791</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>EXPENSES PAID FOR DEVELOPMENT/OPERATION OF RANCH WHERE PROGRAM SERVICES ARE PROVIDED</Description1Txt>
        <Expenses1Amt>1033521</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <TotalAmt>0</TotalAmt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>244736</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>244736</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>244736</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>3671</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>241065</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>12053</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <Sect4942j3j5FndtnAndFrgnOrgInd>X</Sect4942j3j5FndtnAndFrgnOrgInd>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>805057</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <CharitableAssetsAcquisPaidAmt>228464</CharitableAssetsAcquisPaidAmt>
        <QualifyingDistributionsAmt>1033521</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <PrivateOperatingFoundationsGrp>
        <Section4942j3Ind>X</Section4942j3Ind>
        <LessorAdjNetIncmMinInvstRetGrp>
          <CurrentYearAmt>0</CurrentYearAmt>
          <Year1Amt>0</Year1Amt>
          <Year2Amt>0</Year2Amt>
          <Year3Amt>0</Year3Amt>
          <TotalAmt>0</TotalAmt>
        </LessorAdjNetIncmMinInvstRetGrp>
        <Pct85LessorAdjIncmOrMinRetGrp>
          <CurrentYearAmt>0</CurrentYearAmt>
          <Year1Amt>0</Year1Amt>
          <Year2Amt>0</Year2Amt>
          <Year3Amt>0</Year3Amt>
          <TotalAmt>0</TotalAmt>
        </Pct85LessorAdjIncmOrMinRetGrp>
        <QualifyingDistributionsGrp>
          <CurrentYearAmt>1033521</CurrentYearAmt>
          <Year1Amt>1116066</Year1Amt>
          <Year2Amt>704134</Year2Amt>
          <Year3Amt>474589</Year3Amt>
          <TotalAmt>3328310</TotalAmt>
        </QualifyingDistributionsGrp>
        <QualifyingDistriNotUsedDrtGrp>
          <CurrentYearAmt>0</CurrentYearAmt>
          <Year1Amt>0</Year1Amt>
          <Year2Amt>0</Year2Amt>
          <Year3Amt>0</Year3Amt>
          <TotalAmt>0</TotalAmt>
        </QualifyingDistriNotUsedDrtGrp>
        <QualifyingDistriMadeDrtGrp>
          <CurrentYearAmt>1033521</CurrentYearAmt>
          <Year1Amt>1116066</Year1Amt>
          <Year2Amt>704134</Year2Amt>
          <Year3Amt>474589</Year3Amt>
          <TotalAmt>3328310</TotalAmt>
        </QualifyingDistriMadeDrtGrp>
        <TotalAssetsGrp>
          <Year1Amt>3249140</Year1Amt>
          <Year2Amt>2133626</Year2Amt>
          <Year3Amt>1645857</Year3Amt>
          <TotalAmt>7028623</TotalAmt>
        </TotalAssetsGrp>
        <TotalAssetsSect4942j3BiGrp>
          <Year1Amt>3249140</Year1Amt>
          <Year2Amt>2133626</Year2Amt>
          <Year3Amt>1645857</Year3Amt>
          <TotalAmt>7028623</TotalAmt>
        </TotalAssetsSect4942j3BiGrp>
        <TwoThirdsMinimumInvstRetGrp>
          <TotalAmt>0</TotalAmt>
        </TwoThirdsMinimumInvstRetGrp>
        <TotalSupportGrp>
          <TotalAmt>0</TotalAmt>
        </TotalSupportGrp>
        <PublicSupportType>
          <TotalAmt>0</TotalAmt>
        </PublicSupportType>
        <LargestSupportFromEOGrp>
          <TotalAmt>0</TotalAmt>
        </LargestSupportFromEOGrp>
        <GrossInvestmentIncomeGrp>
          <TotalAmt>0</TotalAmt>
        </GrossInvestmentIncomeGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>RAYMOND G PARENTEAU</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <TotalGrantOrContriPdDurYrAmt>0</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <ProgramServiceRevenueDtl>
          <Desc>HORSE RIDING</Desc>
          <RelatedOrExemptFunctionIncmAmt>2658</RelatedOrExemptFunctionIncmAmt>
        </ProgramServiceRevenueDtl>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>301</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <OtherRevenueDescribedGrp>
          <Desc>OTHER INCOME</Desc>
          <RelatedOrExemptFunctionIncmAmt>28359</RelatedOrExemptFunctionIncmAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>0</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionAmt>0</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>31318</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>31318</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>1A</LineNumberTxt>
          <RelationshipStatementTxt>HORSE RIDING EDUCATES THE COMMUNITY ABOUT THE HORSES AND THE ENVIRONMENT THEY LIVE IN.</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>0</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>0</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>0</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>0</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>0</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>0</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>0</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>0</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>0</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>0</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>RAYMOND G PARENTEAU</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>810 ROBBINS AVE</AddressLine1Txt>
          <CityNm>ROGUE RIVER</CityNm>
          <StateAbbreviationCd>OK</StateAbbreviationCd>
          <ZIPCd>97537</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>670000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc2002200001">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING</CategoryTxt>
        <Amt>14835</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="RetDoc2203000001">
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCING</PropertyDesc>
        <AcquiredDt>2019-05-01</AcquiredDt>
        <CostOrOtherBasisAmt>37192</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>8060</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>20.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1860</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1860</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>GOAT BUILDING</PropertyDesc>
        <AcquiredDt>2019-08-15</AcquiredDt>
        <CostOrOtherBasisAmt>27798</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4541</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1112</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1112</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ALPACA BUILDING</PropertyDesc>
        <AcquiredDt>2019-08-15</AcquiredDt>
        <CostOrOtherBasisAmt>27798</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4541</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1112</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1112</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SHEEP BUILDING</PropertyDesc>
        <AcquiredDt>2019-08-15</AcquiredDt>
        <CostOrOtherBasisAmt>27798</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4541</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1112</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1112</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MINI HORSE BARN</PropertyDesc>
        <AcquiredDt>2019-08-15</AcquiredDt>
        <CostOrOtherBasisAmt>27798</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4541</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1112</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1112</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FEED BARN</PropertyDesc>
        <AcquiredDt>2019-08-15</AcquiredDt>
        <CostOrOtherBasisAmt>35001</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>5717</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1400</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1400</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>JOHN DEERE TRACTOR</PropertyDesc>
        <AcquiredDt>2019-05-01</AcquiredDt>
        <CostOrOtherBasisAmt>28393</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>24609</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>3784</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>3784</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>USED CHEVY TRUCK</PropertyDesc>
        <AcquiredDt>2019-04-09</AcquiredDt>
        <CostOrOtherBasisAmt>12810</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>11316</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1494</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1494</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LANDSCAPING EQUIPMENT</PropertyDesc>
        <AcquiredDt>2019-05-15</AcquiredDt>
        <CostOrOtherBasisAmt>1326</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1148</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>178</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>178</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BUILDING PERMITS</PropertyDesc>
        <AcquiredDt>2019-08-15</AcquiredDt>
        <CostOrOtherBasisAmt>3080</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>502</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>123</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>123</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ANIMAL MATS</PropertyDesc>
        <AcquiredDt>2020-05-01</AcquiredDt>
        <CostOrOtherBasisAmt>1370</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>913</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>274</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>274</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>APPLIANCES</PropertyDesc>
        <AcquiredDt>2020-05-01</AcquiredDt>
        <CostOrOtherBasisAmt>4382</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2920</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>876</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>876</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ARENA BUILDING</PropertyDesc>
        <AcquiredDt>2020-06-01</AcquiredDt>
        <CostOrOtherBasisAmt>939499</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>122135</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>37580</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>37580</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CHAINS</PropertyDesc>
        <AcquiredDt>2020-05-01</AcquiredDt>
        <CostOrOtherBasisAmt>2726</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>453</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>20.000000000000</LifeRt>
        <CurrentYearExpenseAmt>136</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>136</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CONCRETE PATIO</PropertyDesc>
        <AcquiredDt>2020-05-01</AcquiredDt>
        <CostOrOtherBasisAmt>22613</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3770</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>20.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1131</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1131</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCING</PropertyDesc>
        <AcquiredDt>2020-05-01</AcquiredDt>
        <CostOrOtherBasisAmt>17492</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2917</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>20.000000000000</LifeRt>
        <CurrentYearExpenseAmt>875</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>875</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HORSE BARN</PropertyDesc>
        <AcquiredDt>2020-03-31</AcquiredDt>
        <CostOrOtherBasisAmt>252571</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>34519</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>10103</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>10103</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>METAL GATE</PropertyDesc>
        <AcquiredDt>2020-03-31</AcquiredDt>
        <CostOrOtherBasisAmt>4550</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>779</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>20.000000000000</LifeRt>
        <CurrentYearExpenseAmt>228</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>228</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OUTBUILDINGS</PropertyDesc>
        <AcquiredDt>2020-05-01</AcquiredDt>
        <CostOrOtherBasisAmt>28832</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3843</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1153</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1153</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ROADWAY</PropertyDesc>
        <AcquiredDt>2020-03-31</AcquiredDt>
        <CostOrOtherBasisAmt>60000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>10250</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>20.000000000000</LifeRt>
        <CurrentYearExpenseAmt>3000</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>3000</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ROCK FOUNDATION</PropertyDesc>
        <AcquiredDt>2020-03-31</AcquiredDt>
        <CostOrOtherBasisAmt>10444</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1784</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>20.000000000000</LifeRt>
        <CurrentYearExpenseAmt>522</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>522</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ROCK ROAD</PropertyDesc>
        <AcquiredDt>2020-03-31</AcquiredDt>
        <CostOrOtherBasisAmt>2756</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>471</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>20.000000000000</LifeRt>
        <CurrentYearExpenseAmt>138</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>138</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WELL</PropertyDesc>
        <AcquiredDt>2020-03-31</AcquiredDt>
        <CostOrOtherBasisAmt>14010</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2395</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>20.000000000000</LifeRt>
        <CurrentYearExpenseAmt>701</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>701</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>POLARIS RANGER</PropertyDesc>
        <AcquiredDt>2019-11-12</AcquiredDt>
        <CostOrOtherBasisAmt>19041</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>14597</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>3808</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>3808</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>POLARIS RANGER</PropertyDesc>
        <AcquiredDt>2020-06-23</AcquiredDt>
        <CostOrOtherBasisAmt>19700</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>12477</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>3940</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>3940</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MINI PONY</PropertyDesc>
        <AcquiredDt>2019-11-12</AcquiredDt>
        <CostOrOtherBasisAmt>3500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1342</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>350</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>350</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HORSE CALLIE</PropertyDesc>
        <AcquiredDt>2020-06-09</AcquiredDt>
        <CostOrOtherBasisAmt>5000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1625</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>500</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>500</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HORSE</PropertyDesc>
        <AcquiredDt>2020-06-26</AcquiredDt>
        <CostOrOtherBasisAmt>4500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1425</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>450</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>450</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HORSE</PropertyDesc>
        <AcquiredDt>2020-08-12</AcquiredDt>
        <CostOrOtherBasisAmt>5500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1696</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>550</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>550</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FURNITURE</PropertyDesc>
        <AcquiredDt>2020-01-07</AcquiredDt>
        <CostOrOtherBasisAmt>5974</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2189</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>597</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>597</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FURNITURE</PropertyDesc>
        <AcquiredDt>2020-02-11</AcquiredDt>
        <CostOrOtherBasisAmt>749</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>269</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>75</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>75</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>GOLF CART</PropertyDesc>
        <AcquiredDt>2020-08-10</AcquiredDt>
        <CostOrOtherBasisAmt>4200</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2590</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>840</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>840</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MORLAN HORSE TRAILER</PropertyDesc>
        <AcquiredDt>2019-09-25</AcquiredDt>
        <CostOrOtherBasisAmt>4500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3525</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>900</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>900</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FURNITURE</PropertyDesc>
        <AcquiredDt>2021-06-08</AcquiredDt>
        <CostOrOtherBasisAmt>10530</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3384</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1504</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1504</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2020-09-01</AcquiredDt>
        <CostOrOtherBasisAmt>5930</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>711</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>237</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>237</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2020-09-11</AcquiredDt>
        <CostOrOtherBasisAmt>4200</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>504</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>168</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>168</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2020-10-29</AcquiredDt>
        <CostOrOtherBasisAmt>8882</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1006</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>355</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>355</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2020-10-29</AcquiredDt>
        <CostOrOtherBasisAmt>3150</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>357</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>126</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>126</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2020-11-16</AcquiredDt>
        <CostOrOtherBasisAmt>7375</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>811</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>295</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>295</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2020-12-02</AcquiredDt>
        <CostOrOtherBasisAmt>3960</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>435</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>158</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>158</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2020-12-15</AcquiredDt>
        <CostOrOtherBasisAmt>4460</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>490</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>178</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>178</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2021-01-31</AcquiredDt>
        <CostOrOtherBasisAmt>4082</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>421</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>163</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>163</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2021-01-25</AcquiredDt>
        <CostOrOtherBasisAmt>3507</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>362</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>140</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>140</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2021-01-26</AcquiredDt>
        <CostOrOtherBasisAmt>2522</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>261</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>101</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>101</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2021-01-27</AcquiredDt>
        <CostOrOtherBasisAmt>5939</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>615</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>238</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>238</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2021-03-10</AcquiredDt>
        <CostOrOtherBasisAmt>10111</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1010</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>404</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>404</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2021-05-17</AcquiredDt>
        <CostOrOtherBasisAmt>8316</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>749</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>333</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>333</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2021-07-19</AcquiredDt>
        <CostOrOtherBasisAmt>3575</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>298</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>143</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>143</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>VEHICLE - GMC 2500</PropertyDesc>
        <AcquiredDt>2021-07-20</AcquiredDt>
        <CostOrOtherBasisAmt>3386</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1410</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>677</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>677</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>JOHN DEERE TRACTOR</PropertyDesc>
        <AcquiredDt>2021-01-21</AcquiredDt>
        <CostOrOtherBasisAmt>11239</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>5807</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>2248</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2248</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HORSE</PropertyDesc>
        <AcquiredDt>2022-02-22</AcquiredDt>
        <CostOrOtherBasisAmt>22000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3300</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>2200</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2200</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HORSE</PropertyDesc>
        <AcquiredDt>2022-03-03</AcquiredDt>
        <CostOrOtherBasisAmt>4000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>600</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>400</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>400</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HORSE</PropertyDesc>
        <AcquiredDt>2022-03-08</AcquiredDt>
        <CostOrOtherBasisAmt>3500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>525</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>350</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>350</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HORSE</PropertyDesc>
        <AcquiredDt>2022-08-15</AcquiredDt>
        <CostOrOtherBasisAmt>4000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>433</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>400</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>400</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2022-06-22</AcquiredDt>
        <CostOrOtherBasisAmt>2878</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>134</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>115</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>115</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCING</PropertyDesc>
        <AcquiredDt>2022-07-26</AcquiredDt>
        <CostOrOtherBasisAmt>3475</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>188</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>20.000000000000</LifeRt>
        <CurrentYearExpenseAmt>174</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>174</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCING</PropertyDesc>
        <AcquiredDt>2022-08-02</AcquiredDt>
        <CostOrOtherBasisAmt>35000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1896</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>20.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1750</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1750</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCING</PropertyDesc>
        <AcquiredDt>2022-08-24</AcquiredDt>
        <CostOrOtherBasisAmt>25038</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1252</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>20.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1252</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1252</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>METAL GATE</PropertyDesc>
        <AcquiredDt>2022-08-15</AcquiredDt>
        <CostOrOtherBasisAmt>4500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>244</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>20.000000000000</LifeRt>
        <CurrentYearExpenseAmt>225</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>225</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>METAL GATE</PropertyDesc>
        <AcquiredDt>2022-08-29</AcquiredDt>
        <CostOrOtherBasisAmt>5500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>275</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>20.000000000000</LifeRt>
        <CurrentYearExpenseAmt>275</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>275</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PLAYGROUND</PropertyDesc>
        <AcquiredDt>2022-02-24</AcquiredDt>
        <CostOrOtherBasisAmt>50094</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3757</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>20.000000000000</LifeRt>
        <CurrentYearExpenseAmt>2505</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2505</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CARGO CONTAINER</PropertyDesc>
        <AcquiredDt>2022-08-17</AcquiredDt>
        <CostOrOtherBasisAmt>800</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>80</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>80</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>80</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HORSE</PropertyDesc>
        <AcquiredDt>2023-01-23</AcquiredDt>
        <CostOrOtherBasisAmt>19500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1138</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1950</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1950</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HORSE</PropertyDesc>
        <AcquiredDt>2023-07-24</AcquiredDt>
        <CostOrOtherBasisAmt>40000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>333</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>4000</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>4000</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MISCELLANEOUS EQUIPMENT</PropertyDesc>
        <AcquiredDt>2022-09-30</AcquiredDt>
        <CostOrOtherBasisAmt>3406</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>624</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>681</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>681</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCING</PropertyDesc>
        <AcquiredDt>2023-02-28</AcquiredDt>
        <CostOrOtherBasisAmt>66629</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4759</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>9518</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>9518</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HAY BARN</PropertyDesc>
        <AcquiredDt>2023-02-28</AcquiredDt>
        <CostOrOtherBasisAmt>212058</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>5301</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>20.000000000000</LifeRt>
        <CurrentYearExpenseAmt>10603</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>10603</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND IMPROVEMENTS - LANDSCAPING</PropertyDesc>
        <AcquiredDt>2023-02-28</AcquiredDt>
        <CostOrOtherBasisAmt>5113</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>170</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15.000000000000</LifeRt>
        <CurrentYearExpenseAmt>341</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>341</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2023-02-28</AcquiredDt>
        <CostOrOtherBasisAmt>255192</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>8506</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15.000000000000</LifeRt>
        <CurrentYearExpenseAmt>17013</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>17013</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LIGHTING</PropertyDesc>
        <AcquiredDt>2023-02-28</AcquiredDt>
        <CostOrOtherBasisAmt>12697</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>317</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>20.000000000000</LifeRt>
        <CurrentYearExpenseAmt>635</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>635</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND IMPROVEMENTS - GPID PIPE PROJECT</PropertyDesc>
        <AcquiredDt>2023-02-28</AcquiredDt>
        <CostOrOtherBasisAmt>93496</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3117</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15.000000000000</LifeRt>
        <CurrentYearExpenseAmt>6233</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>6233</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LANDSCAPING IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2023-02-28</AcquiredDt>
        <CostOrOtherBasisAmt>108967</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3632</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15.000000000000</LifeRt>
        <CurrentYearExpenseAmt>7264</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>7264</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>METAL GATES</PropertyDesc>
        <AcquiredDt>2023-02-28</AcquiredDt>
        <CostOrOtherBasisAmt>30136</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2153</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>4305</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>4305</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OFFICE BUILDING</PropertyDesc>
        <AcquiredDt>2023-02-28</AcquiredDt>
        <CostOrOtherBasisAmt>322041</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4129</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>39.000000000000</LifeRt>
        <CurrentYearExpenseAmt>8257</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>8257</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OUTDOOR DECK</PropertyDesc>
        <AcquiredDt>2023-02-28</AcquiredDt>
        <CostOrOtherBasisAmt>21139</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>271</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>39.000000000000</LifeRt>
        <CurrentYearExpenseAmt>542</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>542</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ROOFING</PropertyDesc>
        <AcquiredDt>2023-02-28</AcquiredDt>
        <CostOrOtherBasisAmt>31851</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>796</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>20.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1593</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1593</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SOLAR PANELS</PropertyDesc>
        <AcquiredDt>2023-02-28</AcquiredDt>
        <CostOrOtherBasisAmt>240000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>24000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>48000</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>48000</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WELL</PropertyDesc>
        <AcquiredDt>2023-02-28</AcquiredDt>
        <CostOrOtherBasisAmt>35406</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>708</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1416</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1416</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCING</PropertyDesc>
        <AcquiredDt>2023-09-07</AcquiredDt>
        <CostOrOtherBasisAmt>6030</CostOrOtherBasisAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>20.000000000000</LifeRt>
        <CurrentYearExpenseAmt>302</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>302</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2024-02-28</AcquiredDt>
        <CostOrOtherBasisAmt>142126</CostOrOtherBasisAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15.000000000000</LifeRt>
        <CurrentYearExpenseAmt>4738</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>4738</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2024-02-28</AcquiredDt>
        <CostOrOtherBasisAmt>24313</CostOrOtherBasisAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>25.000000000000</LifeRt>
        <CurrentYearExpenseAmt>486</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>486</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LANDSCAPE IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2024-02-28</AcquiredDt>
        <CostOrOtherBasisAmt>41359</CostOrOtherBasisAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1379</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1379</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="RetDoc2059000001">
      <LandEtcGrp>
        <CategoryOrItemTxt>FENCING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>37192</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>9920</AccumulatedDepreciationAmt>
        <BookValueAmt>27272</BookValueAmt>
        <EOYFMVAmt>27272</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>GOAT BUILDING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>27798</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>5653</AccumulatedDepreciationAmt>
        <BookValueAmt>22145</BookValueAmt>
        <EOYFMVAmt>22145</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ALPACA BUILDING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>27798</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>5653</AccumulatedDepreciationAmt>
        <BookValueAmt>22145</BookValueAmt>
        <EOYFMVAmt>22145</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SHEEP BUILDING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>27798</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>5653</AccumulatedDepreciationAmt>
        <BookValueAmt>22145</BookValueAmt>
        <EOYFMVAmt>22145</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>MINI HORSE BARN</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>27798</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>5653</AccumulatedDepreciationAmt>
        <BookValueAmt>22145</BookValueAmt>
        <EOYFMVAmt>22145</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FEED BARN</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>35001</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>7117</AccumulatedDepreciationAmt>
        <BookValueAmt>27884</BookValueAmt>
        <EOYFMVAmt>27884</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>JOHN DEERE TRACTOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>28393</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>28393</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>USED CHEVY TRUCK</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>12810</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>12810</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LANDSCAPING EQUIPMENT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1326</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1326</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BUILDING PERMITS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3080</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>625</AccumulatedDepreciationAmt>
        <BookValueAmt>2455</BookValueAmt>
        <EOYFMVAmt>2455</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ANIMAL MATS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1370</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1187</AccumulatedDepreciationAmt>
        <BookValueAmt>183</BookValueAmt>
        <EOYFMVAmt>183</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>APPLIANCES</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4382</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3796</AccumulatedDepreciationAmt>
        <BookValueAmt>586</BookValueAmt>
        <EOYFMVAmt>586</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ARENA BUILDING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>939499</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>159715</AccumulatedDepreciationAmt>
        <BookValueAmt>779784</BookValueAmt>
        <EOYFMVAmt>779784</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>CHAINS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2726</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>589</AccumulatedDepreciationAmt>
        <BookValueAmt>2137</BookValueAmt>
        <EOYFMVAmt>2137</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>CONCRETE PATIO</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>22613</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4901</AccumulatedDepreciationAmt>
        <BookValueAmt>17712</BookValueAmt>
        <EOYFMVAmt>17712</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FENCING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>17492</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3792</AccumulatedDepreciationAmt>
        <BookValueAmt>13700</BookValueAmt>
        <EOYFMVAmt>13700</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HORSE BARN</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>252571</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>44622</AccumulatedDepreciationAmt>
        <BookValueAmt>207949</BookValueAmt>
        <EOYFMVAmt>207949</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>METAL GATE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4550</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1007</AccumulatedDepreciationAmt>
        <BookValueAmt>3543</BookValueAmt>
        <EOYFMVAmt>3543</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OUTBUILDINGS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>28832</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4996</AccumulatedDepreciationAmt>
        <BookValueAmt>23836</BookValueAmt>
        <EOYFMVAmt>23836</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ROADWAY</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>60000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>13250</AccumulatedDepreciationAmt>
        <BookValueAmt>46750</BookValueAmt>
        <EOYFMVAmt>46750</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ROCK FOUNDATION</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>10444</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2306</AccumulatedDepreciationAmt>
        <BookValueAmt>8138</BookValueAmt>
        <EOYFMVAmt>8138</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ROCK ROAD</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2756</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>609</AccumulatedDepreciationAmt>
        <BookValueAmt>2147</BookValueAmt>
        <EOYFMVAmt>2147</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>WELL</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>14010</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3096</AccumulatedDepreciationAmt>
        <BookValueAmt>10914</BookValueAmt>
        <EOYFMVAmt>10914</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>POLARIS RANGER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>19041</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>18405</AccumulatedDepreciationAmt>
        <BookValueAmt>636</BookValueAmt>
        <EOYFMVAmt>636</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>POLARIS RANGER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>19700</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>16417</AccumulatedDepreciationAmt>
        <BookValueAmt>3283</BookValueAmt>
        <EOYFMVAmt>3283</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>MINI PONY</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1692</AccumulatedDepreciationAmt>
        <BookValueAmt>1808</BookValueAmt>
        <EOYFMVAmt>1808</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HORSE CALLIE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2125</AccumulatedDepreciationAmt>
        <BookValueAmt>2875</BookValueAmt>
        <EOYFMVAmt>2875</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HORSE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1875</AccumulatedDepreciationAmt>
        <BookValueAmt>2625</BookValueAmt>
        <EOYFMVAmt>2625</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HORSE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2246</AccumulatedDepreciationAmt>
        <BookValueAmt>3254</BookValueAmt>
        <EOYFMVAmt>3254</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FURNITURE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5974</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2786</AccumulatedDepreciationAmt>
        <BookValueAmt>3188</BookValueAmt>
        <EOYFMVAmt>3188</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FURNITURE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>749</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>344</AccumulatedDepreciationAmt>
        <BookValueAmt>405</BookValueAmt>
        <EOYFMVAmt>405</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>GOLF CART</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4200</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3430</AccumulatedDepreciationAmt>
        <BookValueAmt>770</BookValueAmt>
        <EOYFMVAmt>770</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>MORLAN HORSE TRAILER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4425</AccumulatedDepreciationAmt>
        <BookValueAmt>75</BookValueAmt>
        <EOYFMVAmt>75</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FURNITURE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>10530</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4888</AccumulatedDepreciationAmt>
        <BookValueAmt>5642</BookValueAmt>
        <EOYFMVAmt>5642</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5930</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>948</AccumulatedDepreciationAmt>
        <BookValueAmt>4982</BookValueAmt>
        <EOYFMVAmt>4982</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4200</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>672</AccumulatedDepreciationAmt>
        <BookValueAmt>3528</BookValueAmt>
        <EOYFMVAmt>3528</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>8882</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1361</AccumulatedDepreciationAmt>
        <BookValueAmt>7521</BookValueAmt>
        <EOYFMVAmt>7521</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3150</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>483</AccumulatedDepreciationAmt>
        <BookValueAmt>2667</BookValueAmt>
        <EOYFMVAmt>2667</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>7375</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1106</AccumulatedDepreciationAmt>
        <BookValueAmt>6269</BookValueAmt>
        <EOYFMVAmt>6269</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3960</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>593</AccumulatedDepreciationAmt>
        <BookValueAmt>3367</BookValueAmt>
        <EOYFMVAmt>3367</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4460</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>668</AccumulatedDepreciationAmt>
        <BookValueAmt>3792</BookValueAmt>
        <EOYFMVAmt>3792</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4082</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>584</AccumulatedDepreciationAmt>
        <BookValueAmt>3498</BookValueAmt>
        <EOYFMVAmt>3498</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3507</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>502</AccumulatedDepreciationAmt>
        <BookValueAmt>3005</BookValueAmt>
        <EOYFMVAmt>3005</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2522</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>362</AccumulatedDepreciationAmt>
        <BookValueAmt>2160</BookValueAmt>
        <EOYFMVAmt>2160</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5939</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>853</AccumulatedDepreciationAmt>
        <BookValueAmt>5086</BookValueAmt>
        <EOYFMVAmt>5086</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>10111</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1414</AccumulatedDepreciationAmt>
        <BookValueAmt>8697</BookValueAmt>
        <EOYFMVAmt>8697</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>8316</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1082</AccumulatedDepreciationAmt>
        <BookValueAmt>7234</BookValueAmt>
        <EOYFMVAmt>7234</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3575</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>441</AccumulatedDepreciationAmt>
        <BookValueAmt>3134</BookValueAmt>
        <EOYFMVAmt>3134</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>VEHICLE - GMC 2500</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3386</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2087</AccumulatedDepreciationAmt>
        <BookValueAmt>1299</BookValueAmt>
        <EOYFMVAmt>1299</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>JOHN DEERE TRACTOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>11239</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>8055</AccumulatedDepreciationAmt>
        <BookValueAmt>3184</BookValueAmt>
        <EOYFMVAmt>3184</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HORSE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>22000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>5500</AccumulatedDepreciationAmt>
        <BookValueAmt>16500</BookValueAmt>
        <EOYFMVAmt>16500</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HORSE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1000</AccumulatedDepreciationAmt>
        <BookValueAmt>3000</BookValueAmt>
        <EOYFMVAmt>3000</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HORSE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>875</AccumulatedDepreciationAmt>
        <BookValueAmt>2625</BookValueAmt>
        <EOYFMVAmt>2625</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HORSE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>833</AccumulatedDepreciationAmt>
        <BookValueAmt>3167</BookValueAmt>
        <EOYFMVAmt>3167</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2878</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>249</AccumulatedDepreciationAmt>
        <BookValueAmt>2629</BookValueAmt>
        <EOYFMVAmt>2629</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FENCING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3475</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>362</AccumulatedDepreciationAmt>
        <BookValueAmt>3113</BookValueAmt>
        <EOYFMVAmt>3113</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FENCING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>35000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3646</AccumulatedDepreciationAmt>
        <BookValueAmt>31354</BookValueAmt>
        <EOYFMVAmt>31354</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FENCING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>25038</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2504</AccumulatedDepreciationAmt>
        <BookValueAmt>22534</BookValueAmt>
        <EOYFMVAmt>22534</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>METAL GATE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>469</AccumulatedDepreciationAmt>
        <BookValueAmt>4031</BookValueAmt>
        <EOYFMVAmt>4031</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>METAL GATE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>550</AccumulatedDepreciationAmt>
        <BookValueAmt>4950</BookValueAmt>
        <EOYFMVAmt>4950</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>PLAYGROUND</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>50094</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>6262</AccumulatedDepreciationAmt>
        <BookValueAmt>43832</BookValueAmt>
        <EOYFMVAmt>43832</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>CARGO CONTAINER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>800</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>160</AccumulatedDepreciationAmt>
        <BookValueAmt>640</BookValueAmt>
        <EOYFMVAmt>640</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HORSE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>19500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3088</AccumulatedDepreciationAmt>
        <BookValueAmt>16412</BookValueAmt>
        <EOYFMVAmt>16412</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HORSE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>40000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4333</AccumulatedDepreciationAmt>
        <BookValueAmt>35667</BookValueAmt>
        <EOYFMVAmt>35667</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>MISCELLANEOUS EQUIPMENT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3406</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1305</AccumulatedDepreciationAmt>
        <BookValueAmt>2101</BookValueAmt>
        <EOYFMVAmt>2101</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FENCING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>66629</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>14277</AccumulatedDepreciationAmt>
        <BookValueAmt>52352</BookValueAmt>
        <EOYFMVAmt>52352</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HAY BARN</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>212058</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>15904</AccumulatedDepreciationAmt>
        <BookValueAmt>196154</BookValueAmt>
        <EOYFMVAmt>196154</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND IMPROVEMENTS - LANDSCAPING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5113</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>511</AccumulatedDepreciationAmt>
        <BookValueAmt>4602</BookValueAmt>
        <EOYFMVAmt>4602</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>255192</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>25519</AccumulatedDepreciationAmt>
        <BookValueAmt>229673</BookValueAmt>
        <EOYFMVAmt>229673</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LIGHTING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>12697</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>952</AccumulatedDepreciationAmt>
        <BookValueAmt>11745</BookValueAmt>
        <EOYFMVAmt>11745</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND IMPROVEMENTS - GPID PIPE PROJECT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>93496</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>9350</AccumulatedDepreciationAmt>
        <BookValueAmt>84146</BookValueAmt>
        <EOYFMVAmt>84146</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LANDSCAPING IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>108967</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>10896</AccumulatedDepreciationAmt>
        <BookValueAmt>98071</BookValueAmt>
        <EOYFMVAmt>98071</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>METAL GATES</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>30136</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>6458</AccumulatedDepreciationAmt>
        <BookValueAmt>23678</BookValueAmt>
        <EOYFMVAmt>23678</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OFFICE BUILDING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>322041</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>12386</AccumulatedDepreciationAmt>
        <BookValueAmt>309655</BookValueAmt>
        <EOYFMVAmt>309655</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OUTDOOR DECK</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>21139</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>813</AccumulatedDepreciationAmt>
        <BookValueAmt>20326</BookValueAmt>
        <EOYFMVAmt>20326</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ROOFING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>31851</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2389</AccumulatedDepreciationAmt>
        <BookValueAmt>29462</BookValueAmt>
        <EOYFMVAmt>29462</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SOLAR PANELS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>240000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>72000</AccumulatedDepreciationAmt>
        <BookValueAmt>168000</BookValueAmt>
        <EOYFMVAmt>168000</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>WELL</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>35406</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2124</AccumulatedDepreciationAmt>
        <BookValueAmt>33282</BookValueAmt>
        <EOYFMVAmt>33282</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FENCING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6030</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>302</AccumulatedDepreciationAmt>
        <BookValueAmt>5728</BookValueAmt>
        <EOYFMVAmt>5728</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>142126</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4738</AccumulatedDepreciationAmt>
        <BookValueAmt>137388</BookValueAmt>
        <EOYFMVAmt>137388</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>24313</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>486</AccumulatedDepreciationAmt>
        <BookValueAmt>23827</BookValueAmt>
        <EOYFMVAmt>23827</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LANDSCAPE IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>41359</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1379</AccumulatedDepreciationAmt>
        <BookValueAmt>39980</BookValueAmt>
        <EOYFMVAmt>39980</EOYFMVAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <LegalFeesSchedule documentId="RetDoc2002100001">
      <LegalFeesGrp>
        <CategoryTxt>LEGAL</CategoryTxt>
        <LegalFeesAmt>11607</LegalFeesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>26442</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpensesScheduleGrp>
        <Desc>ANIMAL EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>69127</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>69127</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES &amp; FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>2611</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2611</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>AUTO</Desc>
        <RevenueAndExpensesPerBooksAmt>10947</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>10947</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>29274</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>29274</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MEALS</Desc>
        <RevenueAndExpensesPerBooksAmt>2193</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2193</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>7671</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>7671</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS &amp; MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>46971</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>46971</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SMALL EQUIPMENT</Desc>
        <RevenueAndExpensesPerBooksAmt>8042</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>8042</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>LICENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>50</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>50</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>UTILITIES</Desc>
        <RevenueAndExpensesPerBooksAmt>9436</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>9436</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TRAVEL</Desc>
        <RevenueAndExpensesPerBooksAmt>2144</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2144</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc2001500001">
      <OtherIncomeDetail>
        <Desc>HORSE RIDING</Desc>
        <RevenueAndExpensesPerBooksAmt>2658</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>2658</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>OTHER INCOME</Desc>
        <RevenueAndExpensesPerBooksAmt>28359</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>28359</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <SubstantialContributorsSch documentId="RetDoc2089200001">
      <SubstantialContributorDetail>
        <PersonNm>RAYMOND PARENTEAU</PersonNm>
        <USAddress>
          <AddressLine1Txt>810 ROBBINS AVENUE</AddressLine1Txt>
          <CityNm>ROGUE RIVER</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97537</ZIPCd>
        </USAddress>
      </SubstantialContributorDetail>
    </SubstantialContributorsSch>
    <TaxesSchedule documentId="RetDoc2002500001">
      <TaxesDetail>
        <CategoryTxt>PAYROLL TAXES</CategoryTxt>
        <Amt>50604</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>50604</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>