﻿<?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="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-10T09:22:40-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>840795096</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DALBY WENDLAND &amp; CO PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 430</AddressLine1Txt>
        <CityNm>GRAND JUNCTION</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>81502</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>461957447</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VAIL-SUMMIT RESEARCH &amp; EDUCATION FOUNDAT</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>VAIL</BusinessNameControlTxt>
      <PhoneNum>9704778220</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2472 PATTERSON ROAD UNIT 8 2700</AddressLine1Txt>
        <CityNm>GRAND JUNCTION</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>81505</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHRIS GREENMAN</PersonNm>
      <PersonTitleTxt>CEO</PersonTitleTxt>
      <PhoneNum>9704778220</PhoneNum>
      <SignatureDt>2025-10-24</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SARAH J FISCHER CPA</PreparerPersonNm>
      <PTIN>P00371214</PTIN>
      <PhoneNum>9702431921</PhoneNum>
      <PreparationDt>2025-10-24</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="10">
    <IRS990PF documentId="RetDoc1235000001">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>148331</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>263258</ContriRcvdRevAndExpnssAmt>
        <CapGainNetIncmNetInvstIncmAmt>0</CapGainNetIncmNetInvstIncmAmt>
        <NetSTCapitalGainAdjNetIncmAmt>0</NetSTCapitalGainAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>263258</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>0</TotalAdjNetIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>33550</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstNetInvstIncmAmt>0</CompOfcrDirTrstNetInvstIncmAmt>
        <CompOfcrDirTrstAdjNetIncmAmt>0</CompOfcrDirTrstAdjNetIncmAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>33550</CompOfcrDirTrstDsbrsChrtblAmt>
        <OthEmplSlrsWgsRevAndExpnssAmt>160341</OthEmplSlrsWgsRevAndExpnssAmt>
        <OthEmplSlrsWgsNetInvstIncmAmt>0</OthEmplSlrsWgsNetInvstIncmAmt>
        <OthEmplSlrsWgsAdjNetIncmAmt>0</OthEmplSlrsWgsAdjNetIncmAmt>
        <OthEmplSlrsWgsDsbrsChrtblAmt>160341</OthEmplSlrsWgsDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc2002200001">9625</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>0</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesAdjNetIncmAmt>0</AccountingFeesAdjNetIncmAmt>
        <AccountingFeesChrtblPrpsAmt>9625</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="RetDoc2002300001">4800</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>0</OtherProfFeesNetInvstIncmAmt>
        <OtherProfFeesAdjNetIncmAmt>0</OtherProfFeesAdjNetIncmAmt>
        <OtherProfFeesDsbrsChrtblAmt>4800</OtherProfFeesDsbrsChrtblAmt>
        <InterestRevAndExpnssAmt>12102</InterestRevAndExpnssAmt>
        <InterestNetInvstIncmAmt>0</InterestNetInvstIncmAmt>
        <InterestAdjNetIncmAmt>0</InterestAdjNetIncmAmt>
        <InterestDsbrsChrtblAmt>12102</InterestDsbrsChrtblAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="RetDoc2203000001">13484</DeprecAndDpltnRevAndExpnssAmt>
        <DeprecAndDpltnNetInvstIncmAmt>0</DeprecAndDpltnNetInvstIncmAmt>
        <DeprecAndDpltnAdjNetIncmAmt>0</DeprecAndDpltnAdjNetIncmAmt>
        <OccupancyRevAndExpnssAmt>52359</OccupancyRevAndExpnssAmt>
        <OccupancyNetInvstIncmAmt>0</OccupancyNetInvstIncmAmt>
        <OccupancyAdjNetIncmAmt>0</OccupancyAdjNetIncmAmt>
        <OccupancyDsbrsChrtblAmt>52359</OccupancyDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc2203100001 RetDoc2003200001">38129</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>0</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesAdjNetIncmAmt>0</OtherExpensesAdjNetIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>36942</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>324390</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>0</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>309719</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>2144</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>2144</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>326534</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>0</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>311863</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-63276</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>90274</CashBOYAmt>
        <CashEOYAmt>22549</CashEOYAmt>
        <CashEOYFMVAmt>22549</CashEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>202318</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>76536</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>140452</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="RetDoc2059000001">125782</LandEOYAmt>
        <LandEOYFMVAmt>125782</LandEOYFMVAmt>
        <TotalAssetsBOYAmt>230726</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>148331</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>148331</TotalAssetsEOYFMVAmt>
        <AccountsPayableBOYAmt>352</AccountsPayableBOYAmt>
        <AccountsPayableEOYAmt>2166</AccountsPayableEOYAmt>
        <OtherLiabilitiesBOYAmt referenceDocumentId="RetDoc2065700001">136205</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt referenceDocumentId="RetDoc2065700001">115272</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesBOYAmt>136557</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>117438</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>0</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>0</CapitalStockEOYAmt>
        <AdditionalPaidInCapitalBOYAmt>0</AdditionalPaidInCapitalBOYAmt>
        <AdditionalPaidInCapitalEOYAmt>0</AdditionalPaidInCapitalEOYAmt>
        <RetainedEarningBOYAmt>94169</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>30893</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>94169</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>30893</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>230726</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>148331</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>94169</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-63276</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt>0</OtherIncreasesAmt>
        <SubtotalAmt>30893</SubtotalAmt>
        <OtherDecreasesAmt>0</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>30893</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>0</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>0</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>0</EstimatedPlusOvpmtIncmTxAmt>
        <ExemptFrgnOrgTaxWthldAtSrceAmt>0</ExemptFrgnOrgTaxWthldAtSrceAmt>
        <ExtsnRequestIncomeTaxPaidAmt>0</ExtsnRequestIncomeTaxPaidAmt>
        <BackupWithholdingWithheldAmt>0</BackupWithholdingWithheldAmt>
        <TotalPaymentsAndCreditsAmt>0</TotalPaymentsAndCreditsAmt>
        <EsPenaltyAmt>0</EsPenaltyAmt>
        <TaxDueAmt>0</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>0</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>1</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>CO</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>1</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>1</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd referenceDocumentId="RetDoc2089200001">1</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>0</OwnControlledEntityInd>
        <DonorAdvisedFundInd>0</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>1</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>VSORESEARCH.ORG</WebsiteAddressTxt>
        <IndividualWithBooksNm>CHRIS GREENMAN</IndividualWithBooksNm>
        <PhoneNum>9704774450</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>PO BOX 2743</AddressLine1Txt>
          <CityNm>EDWARDS</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>81632</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>0</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>0</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>1</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>0</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>1</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>0</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>0</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>0</ActsFailToQlfyAsExceptionsInd>
        <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>WILLIAM I STERETT</PersonNm>
          <USAddress>
            <AddressLine1Txt>181 WEST MEADOW DRIVE SUITE 2730</AddressLine1Txt>
            <CityNm>VAIL</CityNm>
            <StateAbbreviationCd>CO</StateAbbreviationCd>
            <ZIPCd>81657</ZIPCd>
          </USAddress>
          <TitleTxt>CSO</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JOHN PAUL ELTON</PersonNm>
          <USAddress>
            <AddressLine1Txt>181 WEST MEADOW DRIVE SUITE 2730</AddressLine1Txt>
            <CityNm>VAIL</CityNm>
            <StateAbbreviationCd>CO</StateAbbreviationCd>
            <ZIPCd>81657</ZIPCd>
          </USAddress>
          <TitleTxt>VICE PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ERIK DORF</PersonNm>
          <USAddress>
            <AddressLine1Txt>181 WEST MEADOW DRIVE SUITE 2730</AddressLine1Txt>
            <CityNm>VAIL</CityNm>
            <StateAbbreviationCd>CO</StateAbbreviationCd>
            <ZIPCd>81657</ZIPCd>
          </USAddress>
          <TitleTxt>TREASURER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JARED HEINZE UNTIL 33124</PersonNm>
          <USAddress>
            <AddressLine1Txt>181 WEST MEADOW DRIVE SUITE 2730</AddressLine1Txt>
            <CityNm>VAIL</CityNm>
            <StateAbbreviationCd>CO</StateAbbreviationCd>
            <ZIPCd>81657</ZIPCd>
          </USAddress>
          <TitleTxt>FOUNDATION MANAGER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>33550</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>THE FOUNDATION PROMOTES MEDICAL RESEARCH. CURRENTLY, THE FOUNDATION IS CONDUCTING SIX CLINICAL RESEARCH STUDIES WHICH HAVE BEEN APPROVED BY THE LOCAL INSTITUTIONAL REVIEW BOARD (IRB). THE FOUNDATION IS ALSO INVOLVED IN THE IMPLEMENTATION AND UTILIZATION OF A STATE-OF-THE ART WEB-BASED CLINICAL OUTCOMES DATEBASE THAT WILL ENABLE USERS TO COLLECT PATIENT-REPORTED OUTCOMES ON ORTHOPAEDIC TREATMENTS COMPILING AND THEN ANALYZING PATIENT DATA BEFORE AND AFTER RECEIVING TREATMENT FOR ORTHOPAEDIC SPORTS MEDICINE INJURIES. THIS WILL MAKE IT POSSIBLE FOR THE FOUNDATION TO EXAMINE OUTCOMES IN ORDER TO DETERMINE OPTIMAL TREATMENT OPTIONS. THE FOUNDATION THEN PLANS TO SHARE ITS FINDINGS LOCALLY, NATIONALLY, AND INTERNATIONALLY THROUGH PRESENTATIONS AT ORTHOPAEDIC CONFERENCES AND PUBLICATIONS IN PEER-REVIEWED JOURNALS.</Description1Txt>
        <Expenses1Amt>260398</Expenses1Amt>
        <Description2Txt>THE FOUNDATION SUPPORTS MEDICAL EDUCATION FOR PHYSICIANS AND OTHER HEALTH CARE PROFESSIONALS. WEEKLY ACADEMIC SESSIONS ARE CURRENTLY HELD IN WHICH LOCAL PHYSICIANS, PHYSICIAN ASSISTANTS, ATHLETIC TRAINERS, PHYSICAL THERAPISTS, AND MEDICAL ASSISTANTS PARTICIPATED IN ROUNDTABLE DISCUSSIONS OR MORE FORMAL PRESENTATIONS ABOUT VARIOUS ORTHOPAEDIC SPORTS MEDICINE TOPICS. THE PURPOSE OF THESE SESSIONS IS TO INCORPORATE THE LATEST EVIDENCE-BASED RESEARCH INTO DAILY CLINICAL PRACTICE AND TO IMPROVE COHESION AND COMMUNICATION AMONG THE VARIOUS ORTHOPAEDIC CARE PROVIDERS IN ORDER TO PROVIDE IDEAL TREATMENT TO PATIENTS. THE FOUNDATION CONTINUED ITS SUMMER INTERNSHIP PROGRAM AND HOSTED ONE HIGHSCHOOL AND ONE UNDERGRADUATE STUDENT. THE INTERNS SHADOWED EXPERIENCED ORTHOPAEDIC SURGEONS IN CLINICAL PRACTICE AND SURGERY, AS WELL AS PARTICIPATED AS ASSOCIATE RESEARCHERS ON CLINICAL RESEARCH STUDIES CONDUCTED BY THE FOUNDATION.</Description2Txt>
        <Expenses2Amt>35005</Expenses2Amt>
        <Description3Txt>THE FOUNDATION STARTED A FELLOWSHIP PROGRAM FOR ATC'S COMING OUT OF SCHOOL. THE ATC FELLOWSHIP PROGRAM IS AN ANNUAL PROGRAM DESIGNED TO GIVE HANDS ON EXPRIENCE FOR RECENTLY ACCREDITED ATCS. EACH YEAR THE FOUNDATION OFFERS THIS FELLOWSHIP TO THREE ATCS.THE EXPENSES ASSOCIATED WITH THE FELLOWS INCLUDE THEIR LICENSING AND DUES FOR SOCIETIES AND CONFERENCES.</Description3Txt>
        <Expenses3Amt>15639</Expenses3Amt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <TotalAmt>0</TotalAmt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>28145</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>4421</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>32566</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>32566</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>488</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>32078</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>1604</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <Sect4942j3j5FndtnAndFrgnOrgInd>X</Sect4942j3j5FndtnAndFrgnOrgInd>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>311863</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <QualifyingDistributionsAmt>311863</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <PrivateOperatingFoundationsGrp>
        <Section4942j3Ind>X</Section4942j3Ind>
        <LessorAdjNetIncmMinInvstRetGrp>
          <CurrentYearAmt>0</CurrentYearAmt>
          <Year1Amt>0</Year1Amt>
          <Year2Amt>7500</Year2Amt>
          <Year3Amt>0</Year3Amt>
          <TotalAmt>7500</TotalAmt>
        </LessorAdjNetIncmMinInvstRetGrp>
        <Pct85LessorAdjIncmOrMinRetGrp>
          <CurrentYearAmt>0</CurrentYearAmt>
          <Year1Amt>0</Year1Amt>
          <Year2Amt>6375</Year2Amt>
          <Year3Amt>0</Year3Amt>
          <TotalAmt>6375</TotalAmt>
        </Pct85LessorAdjIncmOrMinRetGrp>
        <QualifyingDistributionsGrp>
          <CurrentYearAmt>311863</CurrentYearAmt>
          <Year1Amt>520770</Year1Amt>
          <Year2Amt>561211</Year2Amt>
          <Year3Amt>494916</Year3Amt>
          <TotalAmt>1888760</TotalAmt>
        </QualifyingDistributionsGrp>
        <QualifyingDistriNotUsedDrtGrp>
          <CurrentYearAmt>0</CurrentYearAmt>
          <Year1Amt>0</Year1Amt>
          <Year2Amt>0</Year2Amt>
          <Year3Amt>0</Year3Amt>
          <TotalAmt>0</TotalAmt>
        </QualifyingDistriNotUsedDrtGrp>
        <QualifyingDistriMadeDrtGrp>
          <CurrentYearAmt>311863</CurrentYearAmt>
          <Year1Amt>520770</Year1Amt>
          <Year2Amt>561211</Year2Amt>
          <Year3Amt>494916</Year3Amt>
          <TotalAmt>1888760</TotalAmt>
        </QualifyingDistriMadeDrtGrp>
        <TotalAssetsGrp>
          <CurrentYearAmt>148330</CurrentYearAmt>
          <Year1Amt>230726</Year1Amt>
          <Year2Amt>562090</Year2Amt>
          <Year3Amt>530268</Year3Amt>
          <TotalAmt>1471414</TotalAmt>
        </TotalAssetsGrp>
        <TotalAssetsSect4942j3BiGrp>
          <CurrentYearAmt>148330</CurrentYearAmt>
          <Year1Amt>230726</Year1Amt>
          <Year2Amt>562090</Year2Amt>
          <Year3Amt>530268</Year3Amt>
          <TotalAmt>1471414</TotalAmt>
        </TotalAssetsSect4942j3BiGrp>
        <TwoThirdsMinimumInvstRetGrp>
          <TotalAmt>0</TotalAmt>
        </TwoThirdsMinimumInvstRetGrp>
        <TotalSupportGrp>
          <CurrentYearAmt>263258</CurrentYearAmt>
          <Year1Amt>226147</Year1Amt>
          <Year2Amt>640532</Year2Amt>
          <Year3Amt>508673</Year3Amt>
          <TotalAmt>1638610</TotalAmt>
        </TotalSupportGrp>
        <PublicSupportType>
          <CurrentYearAmt>21480</CurrentYearAmt>
          <Year1Amt>79805</Year1Amt>
          <Year2Amt>133913</Year2Amt>
          <Year3Amt>55312</Year3Amt>
          <TotalAmt>290510</TotalAmt>
        </PublicSupportType>
        <LargestSupportFromEOGrp>
          <TotalAmt>0</TotalAmt>
        </LargestSupportFromEOGrp>
        <GrossInvestmentIncomeGrp>
          <TotalAmt>0</TotalAmt>
        </GrossInvestmentIncomeGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>EMILY WOOD</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2958 SOUTH FRONTAGE ROAD WEST</AddressLine1Txt>
            <CityNm>VAIL</CityNm>
            <StateAbbreviationCd>CO</StateAbbreviationCd>
            <ZIPCd>81657</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>FELLOW</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FELLOWSHIP</GrantOrContributionPurposeTxt>
          <Amt>536</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>JESSICA VON ARX</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2958 SOUTH FRONTAGE ROAD WEST</AddressLine1Txt>
            <CityNm>VAIL</CityNm>
            <StateAbbreviationCd>CO</StateAbbreviationCd>
            <ZIPCd>81657</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>FELLOW</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FELLOWSHIP</GrantOrContributionPurposeTxt>
          <Amt>536</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MICHELLE MOREAU</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2958 S FRONTAGE RD W UNIT D2</AddressLine1Txt>
            <CityNm>VAIL</CityNm>
            <StateAbbreviationCd>CO</StateAbbreviationCd>
            <ZIPCd>81657</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>FELLOW</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FELLOWSHIP</GrantOrContributionPurposeTxt>
          <Amt>536</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>GWENYTH PHILLIPS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>245 RIVER RANCH RD</AddressLine1Txt>
            <CityNm>EDWARDS</CityNm>
            <StateAbbreviationCd>CO</StateAbbreviationCd>
            <ZIPCd>81632</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>FELLOW</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FELLOWSHIP</GrantOrContributionPurposeTxt>
          <Amt>536</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>2144</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>0</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionAmt>0</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>0</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>0</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <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>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>VAIL SUMMIT ORTHOPAEDICS PC</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1Txt>360 PEAK ONE DR STE 180</AddressLine1Txt>
          <CityNm>FRISCO</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80443</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>241779</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>MEDTRONIC</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1Txt>826 COAL CREEK CIR 100</AddressLine1Txt>
          <CityNm>LOUISEVILLE</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80027</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>12566</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>3</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>SPINEART USA INC</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1Txt>23332 MILL CREEK DR STE 150</AddressLine1Txt>
          <CityNm>LAGUNA HILLS</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92653</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>5664</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc2002200001">
      <AccountingFeesDetail>
        <CategoryTxt>990PF PREPARATION</CategoryTxt>
        <Amt>9625</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>9625</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <AmortizationSchedule documentId="RetDoc2203100001">
      <AmortizationScheduleDetail>
        <AmortizedExpensesDesc>ORGANIZATIONAL COSTS</AmortizedExpensesDesc>
        <AcquiredCompletedOrExpendedDt>2013-12-04</AcquiredCompletedOrExpendedDt>
        <AmortizedAmt>11152</AmortizedAmt>
        <DeductionForPriorYearsAmt>7988</DeductionForPriorYearsAmt>
        <AmortizationPeriodRt>180.000000000000</AmortizationPeriodRt>
        <CurrentYearAmortizationAmt>743</CurrentYearAmortizationAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>743</AdjustedNetIncomeAmt>
        <TotalAmortizationAmt>8731</TotalAmortizationAmt>
      </AmortizationScheduleDetail>
      <AmortizationScheduleDetail>
        <AmortizedExpensesDesc>ORGANIZATIONAL COSTS</AmortizedExpensesDesc>
        <AcquiredCompletedOrExpendedDt>2014-06-01</AcquiredCompletedOrExpendedDt>
        <AmortizedAmt>6663</AmortizedAmt>
        <DeductionForPriorYearsAmt>4218</DeductionForPriorYearsAmt>
        <AmortizationPeriodRt>180.000000000000</AmortizationPeriodRt>
        <CurrentYearAmortizationAmt>444</CurrentYearAmortizationAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>444</AdjustedNetIncomeAmt>
        <TotalAmortizationAmt>4662</TotalAmortizationAmt>
      </AmortizationScheduleDetail>
    </AmortizationSchedule>
    <DepreciationSchedule documentId="RetDoc2203000001">
      <DepreciationPropertyGrp>
        <PropertyDesc>APPLE COMPUTER EQUIPMENT</PropertyDesc>
        <AcquiredDt>2013-07-24</AcquiredDt>
        <CostOrOtherBasisAmt>2931</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2931</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WALNUT MEETING TABLE</PropertyDesc>
        <AcquiredDt>2020-11-30</AcquiredDt>
        <CostOrOtherBasisAmt>6335</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1267</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LEASEHOLD IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2021-05-01</AcquiredDt>
        <CostOrOtherBasisAmt>175237</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>40393</PriorYearDepreciationAmt>
        <ComputationMethodTxt>150DB</ComputationMethodTxt>
        <LifeRt>15.000000000000</LifeRt>
        <CurrentYearExpenseAmt>13484</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>11682</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="RetDoc2059000001">
      <LandEtcGrp>
        <CategoryOrItemTxt>APPLE COMPUTER EQUIPMENT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2931</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2931</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ORGANIZATIONAL COSTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>11152</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>8731</AccumulatedDepreciationAmt>
        <BookValueAmt>2421</BookValueAmt>
        <EOYFMVAmt>2421</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ORGANIZATIONAL COSTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6663</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4662</AccumulatedDepreciationAmt>
        <BookValueAmt>2001</BookValueAmt>
        <EOYFMVAmt>2001</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>WALNUT MEETING TABLE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6335</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>6335</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LEASEHOLD IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>175237</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>53877</AccumulatedDepreciationAmt>
        <BookValueAmt>121360</BookValueAmt>
        <EOYFMVAmt>121360</EOYFMVAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpensesScheduleGrp>
        <Desc>EMPLOYEE RELATIONS</Desc>
        <RevenueAndExpensesPerBooksAmt>69</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>69</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OBERD</Desc>
        <RevenueAndExpensesPerBooksAmt>24300</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>24300</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>822</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>822</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>RESEARCH</Desc>
        <RevenueAndExpensesPerBooksAmt>11406</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>11406</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REGISTRATION FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>335</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>335</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>ANNUAL REPORT</Desc>
        <RevenueAndExpensesPerBooksAmt>10</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>10</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>AMORTIZATION</Desc>
        <RevenueAndExpensesPerBooksAmt>1187</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherLiabilitiesSchedule documentId="RetDoc2065700001">
      <OtherLiabilitiesDetail>
        <Desc>DUE TO VSO</Desc>
        <BOYBookValueAmt>3882</BOYBookValueAmt>
        <EOYBookValueAmt>0</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
      <OtherLiabilitiesDetail>
        <Desc>VAIL HEALTH TI LOAN</Desc>
        <BOYBookValueAmt>132323</BOYBookValueAmt>
        <EOYBookValueAmt>115272</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <OtherProfessionalFeesSchedule documentId="RetDoc2002300001">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>SYNAPTIV</CategoryTxt>
        <Amt>4800</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>4800</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <SubstantialContributorsSch documentId="RetDoc2089200001">
      <SubstantialContributorDetail>
        <BusinessName>
          <BusinessNameLine1Txt>VAIL SUMMIT ORTHOPAEDICS PC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>360 PEAK ONE DR STE 180</AddressLine1Txt>
          <CityNm>FRISCO</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80443</ZIPCd>
        </USAddress>
      </SubstantialContributorDetail>
      <SubstantialContributorDetail>
        <BusinessName>
          <BusinessNameLine1Txt>ZIMMER BIOMET</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 708</AddressLine1Txt>
          <CityNm>WARSAW</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>465810708</ZIPCd>
        </USAddress>
      </SubstantialContributorDetail>
      <SubstantialContributorDetail>
        <BusinessName>
          <BusinessNameLine1Txt>MEDTRONIC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>826 COAL CREEK CIR 100</AddressLine1Txt>
          <CityNm>LOUISEVILLE</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80027</ZIPCd>
        </USAddress>
      </SubstantialContributorDetail>
      <SubstantialContributorDetail>
        <BusinessName>
          <BusinessNameLine1Txt>SPINEART USA INC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>23332 MILL CREEK DR STE 150</AddressLine1Txt>
          <CityNm>LAGUNA HILLS</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92653</ZIPCd>
        </USAddress>
      </SubstantialContributorDetail>
    </SubstantialContributorsSch>
  </ReturnData>
</Return>