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        <CategoryTxt>PROFESSIONAL FEES</CategoryTxt>
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        <PropertyDesc>BUILDING</PropertyDesc>
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        <PriorYearDepreciationAmt>6135</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER</PropertyDesc>
        <AcquiredDt>1995-11-19</AcquiredDt>
        <CostOrOtherBasisAmt>8550</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>8550</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COPIER</PropertyDesc>
        <AcquiredDt>1996-11-06</AcquiredDt>
        <CostOrOtherBasisAmt>3434</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3434</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER</PropertyDesc>
        <AcquiredDt>1997-11-06</AcquiredDt>
        <CostOrOtherBasisAmt>2001</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2001</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OFFICE EQUIPMENT</PropertyDesc>
        <AcquiredDt>1997-08-12</AcquiredDt>
        <CostOrOtherBasisAmt>4035</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4035</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND</PropertyDesc>
        <AcquiredDt>1992-09-16</AcquiredDt>
        <CostOrOtherBasisAmt>2000</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER</PropertyDesc>
        <AcquiredDt>1998-07-30</AcquiredDt>
        <CostOrOtherBasisAmt>5159</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>5159</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FARM EQUIPMENT</PropertyDesc>
        <AcquiredDt>1999-08-21</AcquiredDt>
        <CostOrOtherBasisAmt>2000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER</PropertyDesc>
        <AcquiredDt>1999-12-01</AcquiredDt>
        <CostOrOtherBasisAmt>2000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FURNACE</PropertyDesc>
        <AcquiredDt>1999-12-22</AcquiredDt>
        <CostOrOtherBasisAmt>2400</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1541</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>62</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>62</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>62</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FURNITURE</PropertyDesc>
        <AcquiredDt>1999-06-04</AcquiredDt>
        <CostOrOtherBasisAmt>1109</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1109</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BUILDING IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2000-06-27</AcquiredDt>
        <CostOrOtherBasisAmt>9790</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6161</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>251</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>251</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>251</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OFFICE EQUIPMENT</PropertyDesc>
        <AcquiredDt>2000-05-10</AcquiredDt>
        <CostOrOtherBasisAmt>8832</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>8832</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTERS (2) &amp; PRINTERS (2)</PropertyDesc>
        <AcquiredDt>2001-06-27</AcquiredDt>
        <CostOrOtherBasisAmt>9998</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>9998</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OFFICE EQUIPMENT</PropertyDesc>
        <AcquiredDt>2001-04-04</AcquiredDt>
        <CostOrOtherBasisAmt>1723</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1723</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OFFICE EQUIPMENT</PropertyDesc>
        <AcquiredDt>2002-08-31</AcquiredDt>
        <CostOrOtherBasisAmt>4502</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4502</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER</PropertyDesc>
        <AcquiredDt>2002-10-15</AcquiredDt>
        <CostOrOtherBasisAmt>740</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>740</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>COMPUTER</PropertyDesc>
        <AcquiredDt>2004-04-08</AcquiredDt>
        <CostOrOtherBasisAmt>768</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>768</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ROOF (N)</PropertyDesc>
        <AcquiredDt>2018-10-29</AcquiredDt>
        <CostOrOtherBasisAmt>9775</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1556</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>251</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>251</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>251</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <GainLossSaleOtherAssetsSch documentId="RetDoc4">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>EASEMENT</AssetDesc>
        <AcquiredDt>1992-09</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2025-10</SoldDt>
        <GrossSalesPriceAmt>40000</GrossSalesPriceAmt>
        <SalesExpenseAmt>2911</SalesExpenseAmt>
        <TotalNetAmt>37089</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <LandEtcSchedule2 documentId="RetDoc5">
      <LandEtcGrp>
        <CostOrOtherBasisAmt>121907</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>109764</AccumulatedDepreciationAmt>
        <BookValueAmt>12143</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2000</CostOrOtherBasisAmt>
        <BookValueAmt>2000</BookValueAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherAssetsSchedule documentId="RetDoc6">
      <OtherAssetsScheduleGrp>
        <Desc>MERRILL LYNCH - CASH</Desc>
        <BOYBookValueAmt>244</BOYBookValueAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="RetDoc7">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>UTILITIES</Desc>
        <RevenueAndExpensesPerBooksAmt>5534</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>5534</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>6790</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>6790</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PO BOX FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>103</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>103</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>1130</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1130</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc8">
      <OtherIncomeDetail>
        <Desc>STUDENT LOAN INTEREST</Desc>
        <RevenueAndExpensesPerBooksAmt>159</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>159</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>FARM RENT</Desc>
        <RevenueAndExpensesPerBooksAmt>5400</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>5400</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherNotesLoansRcvblShortSch2 documentId="RetDoc9">
      <OtherNotesLoansRcvblShortGrp>
        <Organization501c3Name>
          <BusinessNameLine1Txt>STUDENT LOANS</BusinessNameLine1Txt>
        </Organization501c3Name>
        <BalanceDueAmt>763691</BalanceDueAmt>
      </OtherNotesLoansRcvblShortGrp>
    </OtherNotesLoansRcvblShortSch2>
    <OtherProfessionalFeesSchedule documentId="RetDoc10">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>MERRILL LYNCH</CategoryTxt>
        <Amt>150</Amt>
        <NetInvestmentIncomeAmt>150</NetInvestmentIncomeAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="RetDoc11">
      <TaxesDetail>
        <CategoryTxt>REAL ESTATE</CategoryTxt>
        <Amt>4540</Amt>
        <DisbursementsCharitablePrpsAmt>4540</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>