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          <CostOrOtherBasisAmt>47</CostOrOtherBasisAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>FID INTER TREASURY BOND INDEX FUND</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2025-01-29</AcquiredDt>
          <SoldDt>2024-03-21</SoldDt>
          <GrossSalesPriceAmt>1220000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>1229008</CostOrOtherBasisAmt>
          <GainOrLossAmt>-9008</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-9008</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>VIRTUS ALPHASIMPLEX MANAG FUTURE STR</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2025-06-24</AcquiredDt>
          <SoldDt>2024-12-18</SoldDt>
          <GrossSalesPriceAmt>42284</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>52010</CostOrOtherBasisAmt>
          <GainOrLossAmt>-9726</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-9726</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>O REILLY AUTOMOTIVE</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2022-03-03</AcquiredDt>
          <SoldDt>2024-12-19</SoldDt>
          <GrossSalesPriceAmt>42835</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>23909</CostOrOtherBasisAmt>
          <GainOrLossAmt>18926</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>18926</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>FEDL HOME LN MTG CRPSER 2551 CL QK 5</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-10-15</AcquiredDt>
          <SoldDt>2008-05-12</SoldDt>
          <GrossSalesPriceAmt>51</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>51</CostOrOtherBasisAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>AMG YACKTMAN FUND I</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2025-02-05</AcquiredDt>
          <SoldDt>2024-12-16</SoldDt>
          <GrossSalesPriceAmt>18179</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>18307</CostOrOtherBasisAmt>
          <GainOrLossAmt>-128</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-128</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>VIRTUS ALPHASIMPLEX MANAG FUTURE STR</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2025-06-24</AcquiredDt>
          <SoldDt>2023-12-20</SoldDt>
          <GrossSalesPriceAmt>28460</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>36324</CostOrOtherBasisAmt>
          <GainOrLossAmt>-7864</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-7864</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>PROCTER &amp; GAMBLE</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <SoldDt>2024-08-16</SoldDt>
          <GrossSalesPriceAmt>100480</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>66127</CostOrOtherBasisAmt>
          <GainOrLossAmt>34353</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>34353</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>FEDL HOME LN MTG CRPSER 2551 CL QK 5</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-09-15</AcquiredDt>
          <SoldDt>2008-05-12</SoldDt>
          <GrossSalesPriceAmt>63</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>63</CostOrOtherBasisAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>AMG YACKTMAN FUND I</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2025-02-05</AcquiredDt>
          <SoldDt>2024-12-16</SoldDt>
          <GrossSalesPriceAmt>86969</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>87580</CostOrOtherBasisAmt>
          <GainOrLossAmt>-611</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-611</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>VIRTUS ALPHASIMPLEX MANAG FUTURE STR</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2025-06-24</AcquiredDt>
          <SoldDt>2023-02-09</SoldDt>
          <GrossSalesPriceAmt>1224555</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>1741513</CostOrOtherBasisAmt>
          <GainOrLossAmt>-516958</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-516958</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>2536275</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>-828682</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>63139</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>63139</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>63139</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>68057</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>68057</TotalPaymentsAndCreditsAmt>
        <Form2220AttachedInd referenceDocumentId="RetDoc3">X</Form2220AttachedInd>
        <OverpaymentAmt>4918</OverpaymentAmt>
        <AppliedToESTaxAmt>4918</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>false</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>WWW.WHITNEYBENEFITS.ORG</WebsiteAddressTxt>
        <IndividualWithBooksNm>ERIN KILBRIDE</IndividualWithBooksNm>
        <PhoneNum>3076747303</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>PO BOX 5085</AddressLine1Txt>
          <CityNm>SHERIDAN</CityNm>
          <StateAbbreviationCd>WY</StateAbbreviationCd>
          <ZIPCd>82801</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ROY GARBER</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 386</AddressLine1Txt>
            <CityNm>BIG HORN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82833</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>TOM BELUS</PersonNm>
          <USAddress>
            <AddressLine1Txt>30 INDIAN PAINTBRUSH ROAD</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </USAddress>
          <TitleTxt>VICE PRESIDE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>STEPHEN HOLST</PersonNm>
          <USAddress>
            <AddressLine1Txt>1366 PIONEER ROAD</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </USAddress>
          <TitleTxt>TREASURER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ROBERT PRUSAK</PersonNm>
          <USAddress>
            <AddressLine1Txt>1471 DUTCH CREEK ROAD 161</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BRANDI BILYEU</PersonNm>
          <USAddress>
            <AddressLine1Txt>1033 COFFEEN AVENUE</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>NADINE GALE</PersonNm>
          <USAddress>
            <AddressLine1Txt>1235 N MAIN STREET</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </USAddress>
          <TitleTxt>SECRETARY</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DAVID KINSKEY</PersonNm>
          <USAddress>
            <AddressLine1Txt>203 S MAIN ST STE 3300</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MEGAN COOK</PersonNm>
          <USAddress>
            <AddressLine1Txt>12 PINE LANE</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>PAMELA PELDO</PersonNm>
          <USAddress>
            <AddressLine1Txt>2266 PHEASANT DRAW RD</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ERIN KILBRIDE</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 1035</AddressLine1Txt>
            <CityNm>DAYTON</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82836</ZIPCd>
          </USAddress>
          <TitleTxt>EXECUTIVE DI</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>151375</CompensationAmt>
          <EmployeeBenefitProgramAmt>32522</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>EMERSON SCOTT</PersonNm>
          <USAddress>
            <AddressLine1Txt>268 TONGUE CANYON RD</AddressLine1Txt>
            <CityNm>DAYTON</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82836</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>HEIDI RICHINS</PersonNm>
          <USAddress>
            <AddressLine1Txt>735 ILLINOIS ST</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DAVID SCHULTZ</PersonNm>
          <USAddress>
            <AddressLine1Txt>2062 SUMMIT DR</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompensationHighestPaidEmplGrp>
          <PersonNm>BOBBIE BEARD</PersonNm>
          <USAddress>
            <AddressLine1Txt>1516 YONKEE AVE</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </USAddress>
          <TitleTxt>CONTROLLER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>119298</CompensationAmt>
          <EmployeeBenefitsAmt>28355</EmployeeBenefitsAmt>
        </CompensationHighestPaidEmplGrp>
        <CompensationHighestPaidEmplGrp>
          <PersonNm>JENNIFER DESTEFANO</PersonNm>
          <USAddress>
            <AddressLine1Txt>1882 FAIRWAY LANE</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </USAddress>
          <TitleTxt>STUDENT LOAN</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>66263</CompensationAmt>
          <EmployeeBenefitsAmt>24087</EmployeeBenefitsAmt>
        </CompensationHighestPaidEmplGrp>
        <CompensationHighestPaidEmplGrp>
          <PersonNm>DAVID SANDERS</PersonNm>
          <USAddress>
            <AddressLine1Txt>545 W BURKITT ST</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </USAddress>
          <TitleTxt>MAINT. COORD</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>51747</CompensationAmt>
          <EmployeeBenefitsAmt>20270</EmployeeBenefitsAmt>
        </CompensationHighestPaidEmplGrp>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>STUDENT LOANS MADE FROM JULY 2024 - JUNE 2025 PER PROGRAM REQUIREMENTS</Description1Txt>
        <Expenses1Amt>1548913</Expenses1Amt>
        <TotalAmt>1548913</TotalAmt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>109010003</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>450755</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>6787784</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>116248542</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>116248542</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>1743728</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>114504814</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>5725241</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>5725241</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>63139</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>63139</TotalTaxAmt>
        <DistributableBeforeAdjAmt>5662102</DistributableBeforeAdjAmt>
        <RecoveriesQualfiedDistriAmt>1633713</RecoveriesQualfiedDistriAmt>
        <DistributableBeforeDedAmt>7295815</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>7295815</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>5076684</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>1548913</ProgramRelatedInvstTotalAmt>
        <QualifyingDistributionsAmt>6625597</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>7295815</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr2Amt>49139</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>948452</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>997591</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>6625597</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>6625597</AppliedToCurrentYearAmt>
        <ExcessDistriCyovAppCYCorpusAmt>670218</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>670218</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>327373</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>327373</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear1Amt>327373</ExcessFromYear1Amt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>WHITNEY BENEFITS INC</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>145 N CONNOR STREET SUITE 1</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>3076747303</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>LOAN APPLICATIONS ARE AVAILABLE ONLINE AT WWW.WHITNEYBENEFITS.ORG.</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>SOME DEADLINES APPLY</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>SOME RESTRICTIONS APPLY BASED ON RESIDENCY AND INCOME.</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SHERIDAN COLLEGE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3059 COFFEEN AVE</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ASSIST - CENTENNIAL HOUSING</GrantOrContributionPurposeTxt>
          <Amt>284000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SHERIDAN COLLEGE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3059 COFFEEN AVE</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ASSIST - AGRICULTURAL PROGRAM</GrantOrContributionPurposeTxt>
          <Amt>225000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SHERIDAN COLLEGE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3059 COFFEEN AVE</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ASSIST - FACULTY MACHINE TOOL</GrantOrContributionPurposeTxt>
          <Amt>100000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SHERIDAN COLLEGE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3059 COFFEEN AVE</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ASSIST - FACULTY WELDING</GrantOrContributionPurposeTxt>
          <Amt>100000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SHERIDAN COLLEGE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3059 COFFEEN AVE</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ASSIST - FACULTY DIESEL TECHNOLOGY</GrantOrContributionPurposeTxt>
          <Amt>100000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SHERIDAN COLLEGE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3059 COFFEEN AVE</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ASSIST - FACULTY GENERAL ARTS/VISUAL</GrantOrContributionPurposeTxt>
          <Amt>100000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SHERIDAN COLLEGE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3059 COFFEEN AVE</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ASSIST - CNA PROGRAM</GrantOrContributionPurposeTxt>
          <Amt>50000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SHERIDAN COLLEGE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3059 COFFEEN AVE</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ASSIST - MUSIC/MUSIC RECRUITING</GrantOrContributionPurposeTxt>
          <Amt>170000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SHERIDAN COLLEGE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3059 COFFEEN AVE</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ASSIST - MARKETING PROGRAM</GrantOrContributionPurposeTxt>
          <Amt>140000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SHERIDAN COLLEGE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3059 COFFEEN AVE</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ASSIST - RECRUTING PROGRAM</GrantOrContributionPurposeTxt>
          <Amt>90000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SHERIDAN COLLEGE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3059 COFFEEN AVE</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ASSIST - MENTORING PROGRAM</GrantOrContributionPurposeTxt>
          <Amt>120000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SHERIDAN COLLEGE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3059 COFFEEN AVE</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ASSIST - VISUAL ARTS, PERFORMING ART</GrantOrContributionPurposeTxt>
          <Amt>2130610</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SHERIDAN COLLEGE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3059 COFFEEN AVE</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ASSIST - ARTS PROGRAM</GrantOrContributionPurposeTxt>
          <Amt>209000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SHERIDAN COLLEGE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3059 COFFEEN AVE</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ASSIST - CODING COMPUTER PROGRAM</GrantOrContributionPurposeTxt>
          <Amt>300000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SHERIDAN COMMUNITY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 5085</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>PARK RESRVOIR SHARES</GrantOrContributionPurposeTxt>
          <Amt>1001</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SHERIDAN COMMUNITY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 5085</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>STUDENT LOAN DISCOUNTS TO BALANCE</GrantOrContributionPurposeTxt>
          <Amt>23915</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>WHITNEY COMMONS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>326 ALGER STREET</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>ASSET OF ORG</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EQUIPMENT AND IMPROVEMENTS</GrantOrContributionPurposeTxt>
          <Amt>166127</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SHERIDAN COLLEGE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3059 COFFEEN AVE</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT SHERIDAN COLLEGE WHITNEY DAY</GrantOrContributionPurposeTxt>
          <Amt>3768</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SHERIDAN COLLEGE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>3059 COFFEN AVE</AddressLine1Txt>
            <CityNm>SHERIDAN</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>82801</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT PATHWAYS EDUCATION PLANNING</GrantOrContributionPurposeTxt>
          <Amt>192000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>4505421</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <ProgramServiceRevenueDtl>
          <Desc>DEV/SALE - COMMERCIAL LOTS</Desc>
          <BusinessCd>531390</BusinessCd>
        </ProgramServiceRevenueDtl>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>321650</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>2272773</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <NetRntlIncmReNotDebtFincdProp>
          <ExclusionCd>16</ExclusionCd>
          <ExclusionAmt>15042</ExclusionAmt>
        </NetRntlIncmReNotDebtFincdProp>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>2536275</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <OtherRevenueDescribedGrp>
          <Desc>OTHER INCOME</Desc>
          <ExclusionCd>3</ExclusionCd>
          <ExclusionAmt>3417</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>CONTRACT LABOR INCOME</Desc>
          <ExclusionCd>16</ExclusionCd>
          <ExclusionAmt>11093</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>5160250</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>5160250</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>true</SharingOfFacilitiesEtcInd>
        <TransferScheduleDetail>
          <LineNumberTxt>1c</LineNumberTxt>
          <InvolvedAmt>2390</InvolvedAmt>
          <NoncharitableExemptOrgName>
            <BusinessNameLine1Txt>EAW INC 501(C)2</BusinessNameLine1Txt>
          </NoncharitableExemptOrgName>
          <TransfersTransAndShrArrngmDesc>SHARING OF OFFICE PERSONNEL AND MANAGEMENT</TransfersTransAndShrArrngmDesc>
        </TransferScheduleDetail>
        <RelationshipsNonchrtblEOInd>true</RelationshipsNonchrtblEOInd>
        <RelationshipScheduleDetail>
          <OrganizationBusinessName>
            <BusinessNameLine1Txt>EAW INC</BusinessNameLine1Txt>
          </OrganizationBusinessName>
          <OrganizationTypeDesc>501(C)2</OrganizationTypeDesc>
          <RelationshipDescriptionTxt>COMMON DIRECTORS/AUXILLARY OF REPORTING ORGANIZATION</RelationshipDescriptionTxt>
        </RelationshipScheduleDetail>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="RetDoc1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>WILLARD T DANKER</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>52 RIVER ROCK RD</AddressLine1Txt>
          <CityNm>SHERIDAN</CityNm>
          <StateAbbreviationCd>WY</StateAbbreviationCd>
          <ZIPCd>82801</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>7000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc4">
      <AccountingFeesDetail>
        <CategoryTxt>INDIRECT ACCOUNTING FEES</CategoryTxt>
        <Amt>40650</Amt>
        <NetInvestmentIncomeAmt>40650</NetInvestmentIncomeAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="RetDoc5">
      <DepreciationPropertyGrp>
        <PropertyDesc>SUITE 1-1 WINDOW</PropertyDesc>
        <AcquiredDt>2010-01-05</AcquiredDt>
        <CostOrOtherBasisAmt>5982</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>5784</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>198</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>99</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>99</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SUITE 1-W PANEL FOR OFFICE</PropertyDesc>
        <AcquiredDt>2010-02-11</AcquiredDt>
        <CostOrOtherBasisAmt>950</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>915</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>35</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>18</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>17</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SUITE 1-TILE BATHROOM</PropertyDesc>
        <AcquiredDt>2010-02-23</AcquiredDt>
        <CostOrOtherBasisAmt>11785</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>11395</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>390</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>195</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>195</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SUITE 1-OFFICE BUILDING</PropertyDesc>
        <AcquiredDt>2012-06-21</AcquiredDt>
        <CostOrOtherBasisAmt>524864</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>162058</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>13458</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>6729</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>6729</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SUITE 1-LAND</PropertyDesc>
        <AcquiredDt>2012-06-21</AcquiredDt>
        <CostOrOtherBasisAmt>55294</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>VINYL FENCE</PropertyDesc>
        <AcquiredDt>2013-10-10</AcquiredDt>
        <CostOrOtherBasisAmt>6450</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BOARD TABLES</PropertyDesc>
        <AcquiredDt>2003-03-04</AcquiredDt>
        <CostOrOtherBasisAmt>13060</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2612</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>1 FILE CABINET</PropertyDesc>
        <AcquiredDt>2004-02-09</AcquiredDt>
        <CostOrOtherBasisAmt>1380</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>276</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DESK ASSISTANT</PropertyDesc>
        <AcquiredDt>2004-04-26</AcquiredDt>
        <CostOrOtherBasisAmt>1225</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>245</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>3 FIREPROOF FILE CABINETS</PropertyDesc>
        <AcquiredDt>2005-02-16</AcquiredDt>
        <CostOrOtherBasisAmt>4140</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>828</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2 FILE CABINETS</PropertyDesc>
        <AcquiredDt>2005-03-24</AcquiredDt>
        <CostOrOtherBasisAmt>2740</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>548</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DESK &amp; CREDENZA</PropertyDesc>
        <AcquiredDt>2005-04-21</AcquiredDt>
        <CostOrOtherBasisAmt>1865</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>373</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FILE CABINETS</PropertyDesc>
        <AcquiredDt>2006-05-15</AcquiredDt>
        <CostOrOtherBasisAmt>1400</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>280</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% MR WHITNEY</PropertyDesc>
        <AcquiredDt>2007-02-05</AcquiredDt>
        <CostOrOtherBasisAmt>12500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6161</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% FILE CABINETS</PropertyDesc>
        <AcquiredDt>2007-07-05</AcquiredDt>
        <CostOrOtherBasisAmt>1575</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>788</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% BOARDROOM</PropertyDesc>
        <AcquiredDt>2007-07-06</AcquiredDt>
        <CostOrOtherBasisAmt>1850</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>925</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% FILE CABINET CPA</PropertyDesc>
        <AcquiredDt>2008-04-22</AcquiredDt>
        <CostOrOtherBasisAmt>1575</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>788</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% 4 OFFICE CHAIRS</PropertyDesc>
        <AcquiredDt>2010-02-15</AcquiredDt>
        <CostOrOtherBasisAmt>2042</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1021</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% 11 SIDE CHAIRS</PropertyDesc>
        <AcquiredDt>2010-02-15</AcquiredDt>
        <CostOrOtherBasisAmt>4489</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2245</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% VISUAL BOARD</PropertyDesc>
        <AcquiredDt>2010-02-15</AcquiredDt>
        <CostOrOtherBasisAmt>1061</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>531</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% 3 END TABLES</PropertyDesc>
        <AcquiredDt>2010-02-15</AcquiredDt>
        <CostOrOtherBasisAmt>1335</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>668</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% DELUXE LECTERN</PropertyDesc>
        <AcquiredDt>2010-02-15</AcquiredDt>
        <CostOrOtherBasisAmt>2616</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1308</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% MAGAZINE TABLE</PropertyDesc>
        <AcquiredDt>2010-02-15</AcquiredDt>
        <CostOrOtherBasisAmt>475</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>219</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% CONFERENCE ROOM</PropertyDesc>
        <AcquiredDt>2010-02-15</AcquiredDt>
        <CostOrOtherBasisAmt>986</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>493</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% 6 MID-BACK</PropertyDesc>
        <AcquiredDt>2010-02-15</AcquiredDt>
        <CostOrOtherBasisAmt>2921</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1461</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% DIRECTOR</PropertyDesc>
        <AcquiredDt>2010-02-15</AcquiredDt>
        <CostOrOtherBasisAmt>1100</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>550</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% DIRECTOR DESK</PropertyDesc>
        <AcquiredDt>2010-02-15</AcquiredDt>
        <CostOrOtherBasisAmt>2549</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1274</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% DIRECTOR OPEN</PropertyDesc>
        <AcquiredDt>2010-02-15</AcquiredDt>
        <CostOrOtherBasisAmt>359</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>165</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% DIRECTOR DOUBLE</PropertyDesc>
        <AcquiredDt>2010-02-15</AcquiredDt>
        <CostOrOtherBasisAmt>378</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>173</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% DIRECTOR OFFICE</PropertyDesc>
        <AcquiredDt>2010-02-15</AcquiredDt>
        <CostOrOtherBasisAmt>511</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>255</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% DIRECTOR TWO SIDED</PropertyDesc>
        <AcquiredDt>2010-02-15</AcquiredDt>
        <CostOrOtherBasisAmt>816</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>408</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% 8 PHONES</PropertyDesc>
        <AcquiredDt>2010-03-08</AcquiredDt>
        <CostOrOtherBasisAmt>6968</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3484</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% 8 ROLLER SHADES</PropertyDesc>
        <AcquiredDt>2010-03-18</AcquiredDt>
        <CostOrOtherBasisAmt>2406</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1203</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% 7 WOOD BLINDS</PropertyDesc>
        <AcquiredDt>2010-03-18</AcquiredDt>
        <CostOrOtherBasisAmt>1386</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>693</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% DEFIBRILLATOR</PropertyDesc>
        <AcquiredDt>2010-09-08</AcquiredDt>
        <CostOrOtherBasisAmt>1904</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>952</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% 3 W-B</PropertyDesc>
        <AcquiredDt>2010-09-10</AcquiredDt>
        <CostOrOtherBasisAmt>4437</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2219</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% MARANTZ PORTABLE</PropertyDesc>
        <AcquiredDt>2012-01-30</AcquiredDt>
        <CostOrOtherBasisAmt>1110</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>555</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% 5 LICENSE ADOBE</PropertyDesc>
        <AcquiredDt>2012-04-04</AcquiredDt>
        <CostOrOtherBasisAmt>2245</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1123</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>3.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% MARANTZ PMD671</PropertyDesc>
        <AcquiredDt>2014-01-10</AcquiredDt>
        <CostOrOtherBasisAmt>1159</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>580</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% TABLES</PropertyDesc>
        <AcquiredDt>2014-03-06</AcquiredDt>
        <CostOrOtherBasisAmt>1310</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>655</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% OFFICE EQUIPMENT</PropertyDesc>
        <AcquiredDt>2014-05-01</AcquiredDt>
        <CostOrOtherBasisAmt>4337</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2169</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% UPGRADE OFFICE PHONES</PropertyDesc>
        <AcquiredDt>2014-08-12</AcquiredDt>
        <CostOrOtherBasisAmt>1287</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>644</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% SPEAKER SYSTEM</PropertyDesc>
        <AcquiredDt>2019-11-12</AcquiredDt>
        <CostOrOtherBasisAmt>2700</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1350</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>90</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>45</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>45</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>50% - EBIA SOUNDS SYSTEM IN BOARD ROOM</PropertyDesc>
        <AcquiredDt>2020-10-21</AcquiredDt>
        <CostOrOtherBasisAmt>5343</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1399</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>382</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>191</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>191</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND</PropertyDesc>
        <AcquiredDt>2003-12-31</AcquiredDt>
        <CostOrOtherBasisAmt>168000</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>REPLACE PIPES</PropertyDesc>
        <AcquiredDt>2011-08-04</AcquiredDt>
        <CostOrOtherBasisAmt>2470</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SEWER &amp; WATER TAP</PropertyDesc>
        <AcquiredDt>2020-04-02</AcquiredDt>
        <CostOrOtherBasisAmt>9990</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2789</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>666</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>333</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>333</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MASTER PLAN</PropertyDesc>
        <AcquiredDt>2021-07-01</AcquiredDt>
        <CostOrOtherBasisAmt>8025</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DELL LATITUDE LAPTOP</PropertyDesc>
        <AcquiredDt>2021-09-27</AcquiredDt>
        <CostOrOtherBasisAmt>1152</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>403</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>115</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>58</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>57</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BOARD ROOM CAMERA</PropertyDesc>
        <AcquiredDt>2021-10-05</AcquiredDt>
        <CostOrOtherBasisAmt>2672</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>935</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>267</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>134</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>133</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>AUDIO IMPROVEMENTS BOARD ROOM</PropertyDesc>
        <AcquiredDt>2021-10-27</AcquiredDt>
        <CostOrOtherBasisAmt>3174</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>756</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>226</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>113</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>113</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SPEAKER SYSTEM - BOARD ROOM</PropertyDesc>
        <AcquiredDt>2021-12-10</AcquiredDt>
        <CostOrOtherBasisAmt>420</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>95</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>30</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>15</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>15</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>1600 SOLUTIONS WAY</PropertyDesc>
        <AcquiredDt>2023-03-22</AcquiredDt>
        <CostOrOtherBasisAmt>1680175</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PTOLEMY DATA UPGRADES</PropertyDesc>
        <AcquiredDt>2022-10-31</AcquiredDt>
        <CostOrOtherBasisAmt>2098</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>250</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>150</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>75</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>75</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SECURITY UPGRADE</PropertyDesc>
        <AcquiredDt>2023-06-19</AcquiredDt>
        <CostOrOtherBasisAmt>1750</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>125</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>125</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>63</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>62</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SHARP BP-50C45 COPIER -50%</PropertyDesc>
        <AcquiredDt>2023-07-05</AcquiredDt>
        <CostOrOtherBasisAmt>7880</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>394</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>394</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>198</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>197</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BOARDROOM SOUND IMPROVEMENTS - 50%</PropertyDesc>
        <AcquiredDt>2023-11-01</AcquiredDt>
        <CostOrOtherBasisAmt>6256</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>209</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>312</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>156</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>156</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAPTOP AND DOCKING STATION - 50%</PropertyDesc>
        <AcquiredDt>2023-10-05</AcquiredDt>
        <CostOrOtherBasisAmt>2023</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>76</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>101</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>51</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>50</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SERVER COMPUTER, SOFTWARE WARRANTY</PropertyDesc>
        <AcquiredDt>2024-02-13</AcquiredDt>
        <CostOrOtherBasisAmt>11859</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>247</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
        <CurrentYearExpenseAmt>593</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>297</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>296</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MACKIE 23 DIGITAL MIXER</PropertyDesc>
        <AcquiredDt>2024-03-06</AcquiredDt>
        <CostOrOtherBasisAmt>1430</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>34</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>102</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>51</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>51</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SPRINKLER SYSTEM</PropertyDesc>
        <AcquiredDt>2005-05-30</AcquiredDt>
        <CostOrOtherBasisAmt>65633</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>65633</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SPRINKLER SYSTEM UPGRADE</PropertyDesc>
        <AcquiredDt>2005-07-12</AcquiredDt>
        <CostOrOtherBasisAmt>3153</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2395</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>25.0000</LifeRt>
        <CurrentYearExpenseAmt>126</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>63</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>63</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SIDEROLL</PropertyDesc>
        <AcquiredDt>2007-11-29</AcquiredDt>
        <CostOrOtherBasisAmt>95597</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>95597</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PIPELINE REPAIR</PropertyDesc>
        <AcquiredDt>2008-08-18</AcquiredDt>
        <CostOrOtherBasisAmt>6293</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6293</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCING</PropertyDesc>
        <AcquiredDt>2010-09-10</AcquiredDt>
        <CostOrOtherBasisAmt>1434</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1434</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCE LINE REPAIR</PropertyDesc>
        <AcquiredDt>2010-11-10</AcquiredDt>
        <CostOrOtherBasisAmt>4701</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4701</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PIVOT PAYMENT</PropertyDesc>
        <AcquiredDt>2013-05-23</AcquiredDt>
        <CostOrOtherBasisAmt>8000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>8000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>1990-01-01</AcquiredDt>
        <CostOrOtherBasisAmt>55535</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>55535</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WELL</PropertyDesc>
        <AcquiredDt>1990-01-01</AcquiredDt>
        <CostOrOtherBasisAmt>987</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>664</PriorYearDepreciationAmt>
        <ComputationMethodTxt>150DB</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ELECTRICAL SERVICE</PropertyDesc>
        <AcquiredDt>1990-06-01</AcquiredDt>
        <CostOrOtherBasisAmt>1549</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>956</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>25.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>1991-12-01</AcquiredDt>
        <CostOrOtherBasisAmt>1100</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1100</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND</PropertyDesc>
        <AcquiredDt>1966-01-01</AcquiredDt>
        <CostOrOtherBasisAmt>12314</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SHR HGHTS SKIRTING</PropertyDesc>
        <AcquiredDt>2003-04-30</AcquiredDt>
        <CostOrOtherBasisAmt>2921</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>209</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TRAILER ROOF</PropertyDesc>
        <AcquiredDt>2001-12-19</AcquiredDt>
        <CostOrOtherBasisAmt>2300</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>460</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>10.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2 SHEDS</PropertyDesc>
        <AcquiredDt>2009-07-20</AcquiredDt>
        <CostOrOtherBasisAmt>2096</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1971</PriorYearDepreciationAmt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCE ON S LINE</PropertyDesc>
        <AcquiredDt>2009-12-07</AcquiredDt>
        <CostOrOtherBasisAmt>15726</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>15540</PriorYearDepreciationAmt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PIPE ADKINS DITCH</PropertyDesc>
        <AcquiredDt>2010-04-27</AcquiredDt>
        <CostOrOtherBasisAmt>2986</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2885</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>101</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>51</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>50</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ROAD BASE</PropertyDesc>
        <AcquiredDt>2009-09-15</AcquiredDt>
        <CostOrOtherBasisAmt>5256</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND SURVEY</PropertyDesc>
        <AcquiredDt>2010-10-25</AcquiredDt>
        <CostOrOtherBasisAmt>1963</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1963</PriorYearDepreciationAmt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2ND DUMP SITE</PropertyDesc>
        <AcquiredDt>2011-08-16</AcquiredDt>
        <CostOrOtherBasisAmt>2500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2149</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>166</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>83</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>83</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DUMP SITE</PropertyDesc>
        <AcquiredDt>2011-10-05</AcquiredDt>
        <CostOrOtherBasisAmt>847</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>709</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>56</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>28</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>28</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2 SHARE PARK RES</PropertyDesc>
        <AcquiredDt>2013-04-18</AcquiredDt>
        <CostOrOtherBasisAmt>8600</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TRAIL SYSTEM</PropertyDesc>
        <AcquiredDt>2007-08-31</AcquiredDt>
        <CostOrOtherBasisAmt>2480</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2480</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WOODLAND PARK ENGINEERING</PropertyDesc>
        <AcquiredDt>2007-06-16</AcquiredDt>
        <CostOrOtherBasisAmt>26590</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>26590</PriorYearDepreciationAmt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SURVEYING, ENGINEERING</PropertyDesc>
        <AcquiredDt>2008-06-30</AcquiredDt>
        <CostOrOtherBasisAmt>24896</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>24896</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LEGAL &amp; CONSULTING</PropertyDesc>
        <AcquiredDt>2008-07-25</AcquiredDt>
        <CostOrOtherBasisAmt>3688</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CONSTRUCTION COSTS</PropertyDesc>
        <AcquiredDt>2009-01-20</AcquiredDt>
        <CostOrOtherBasisAmt>242880</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LIGHTING</PropertyDesc>
        <AcquiredDt>2008-11-10</AcquiredDt>
        <CostOrOtherBasisAmt>96960</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WOODLAND PARK-SUBDIVISION</PropertyDesc>
        <AcquiredDt>2009-12-10</AcquiredDt>
        <CostOrOtherBasisAmt>6773</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND</PropertyDesc>
        <AcquiredDt>2010-06-17</AcquiredDt>
        <CostOrOtherBasisAmt>65000</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ESCROW RELEASED</PropertyDesc>
        <AcquiredDt>2010-07-13</AcquiredDt>
        <CostOrOtherBasisAmt>7500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>7000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>500</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>250</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>250</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WPLLC HYDRO/MULCH/SEED</PropertyDesc>
        <AcquiredDt>2011-04-12</AcquiredDt>
        <CostOrOtherBasisAmt>2640</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MASTER PLAN</PropertyDesc>
        <AcquiredDt>2019-07-01</AcquiredDt>
        <CostOrOtherBasisAmt>56547</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MASTER PLAN</PropertyDesc>
        <AcquiredDt>2020-07-01</AcquiredDt>
        <CostOrOtherBasisAmt>25506</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WATER RIGHTS AND IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2023-06-30</AcquiredDt>
        <CostOrOtherBasisAmt>161659</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>10777</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>10778</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>5389</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>5388</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ADAMS RANCH WATER RIGHTS</PropertyDesc>
        <AcquiredDt>2023-12-14</AcquiredDt>
        <CostOrOtherBasisAmt>9730</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND</PropertyDesc>
        <AcquiredDt>2019-07-31</AcquiredDt>
        <CostOrOtherBasisAmt>113081</CostOrOtherBasisAmt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>LANDS</PropertyDesc>
        <AcquiredDt>2014-01-13</AcquiredDt>
        <CostOrOtherBasisAmt>27941</CostOrOtherBasisAmt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>LAND IMPROVEMENTS</PropertyDesc>
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      <DepreciationPropertyGrp>
        <PropertyDesc>NEW COMPUTERS - JANET, BOARDROOM, &amp; JENNIFER</PropertyDesc>
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        <LifeRt>7.0000</LifeRt>
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        <NetInvestmentIncomeAmt>5787</NetInvestmentIncomeAmt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>HVAC REPLACE AND RELOCATE</PropertyDesc>
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        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>38196</CurrentYearExpenseAmt>
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