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          <RecipientPersonNm>Borders Farm Inc</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>31 North Road</AddressLine1Txt>
            <CityNm>Foster</CityNm>
            <StateAbbreviationCd>RI</StateAbbreviationCd>
            <ZIPCd>02825</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Finance Farm Operations. Maintain Property on the National Historic Registry</GrantOrContributionPurposeTxt>
          <Amt>224000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>224000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>65003</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>379465</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>444468</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>444468</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <DepreciationSchedule documentId="DepreciationSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <DepreciationPropertyGrp>
        <PropertyDesc>Lot 9 Buildings</PropertyDesc>
        <AcquiredDt>2003-07-01</AcquiredDt>
        <CostOrOtherBasisAmt>8854</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4758</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0256</Rt>
        <CurrentYearExpenseAmt>227</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Lot 10 Buildings-Tenant</PropertyDesc>
        <AcquiredDt>2003-07-01</AcquiredDt>
        <CostOrOtherBasisAmt>35585</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>27137</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0364</Rt>
        <CurrentYearExpenseAmt>1294</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Lot 12 Buildings-CB</PropertyDesc>
        <AcquiredDt>2003-07-01</AcquiredDt>
        <CostOrOtherBasisAmt>11791</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>8992</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0364</Rt>
        <CurrentYearExpenseAmt>429</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Balcom Road Building</PropertyDesc>
        <AcquiredDt>2003-07-01</AcquiredDt>
        <CostOrOtherBasisAmt>52000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>39665</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0364</Rt>
        <CurrentYearExpenseAmt>1891</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Plat 12 Lot 30 Central Pike</PropertyDesc>
        <AcquiredDt>2000-12-10</AcquiredDt>
        <CostOrOtherBasisAmt>71762</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>35360</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0364</Rt>
        <CurrentYearExpenseAmt>761</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Central Pike Improvements</PropertyDesc>
        <AcquiredDt>2012-01-31</AcquiredDt>
        <CostOrOtherBasisAmt>65741</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>29802</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0364</Rt>
        <CurrentYearExpenseAmt>697</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>38 North Road Renovation</PropertyDesc>
        <AcquiredDt>2014-10-10</AcquiredDt>
        <CostOrOtherBasisAmt>22619</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>7988</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0364</Rt>
        <CurrentYearExpenseAmt>822</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Electrical Upgrade Barn</PropertyDesc>
        <AcquiredDt>2015-03-31</AcquiredDt>
        <CostOrOtherBasisAmt>5375</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2858</PriorYearDepreciationAmt>
        <ComputationMethodTxt>150DB</ComputationMethodTxt>
        <Rt>0.0446</Rt>
        <CurrentYearExpenseAmt>240</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Renovations 69B</PropertyDesc>
        <AcquiredDt>2017-05-18</AcquiredDt>
        <CostOrOtherBasisAmt>21085</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>5468</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0364</Rt>
        <CurrentYearExpenseAmt>224</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Fencing</PropertyDesc>
        <AcquiredDt>2014-02-13</AcquiredDt>
        <CostOrOtherBasisAmt>15400</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>10263</PriorYearDepreciationAmt>
        <ComputationMethodTxt>150DB</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>171</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>House/Barn Improvements</PropertyDesc>
        <AcquiredDt>2014-04-05</AcquiredDt>
        <CostOrOtherBasisAmt>31350</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>17109</PriorYearDepreciationAmt>
        <ComputationMethodTxt>150DB</ComputationMethodTxt>
        <LifeRt>20.0000</LifeRt>
        <CurrentYearExpenseAmt>356</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>Well-Barn</PropertyDesc>
        <AcquiredDt>2015-03-31</AcquiredDt>
        <CostOrOtherBasisAmt>3189</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2016</PriorYearDepreciationAmt>
        <ComputationMethodTxt>150DB</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>117</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="LandEtcSchedule2" softwareId="24020490" softwareVersionNum="2024v5.2">
      <LandEtcGrp>
        <CategoryOrItemTxt>Machinery and Equipment</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>136541</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>119782</AccumulatedDepreciationAmt>
        <BookValueAmt>16759</BookValueAmt>
        <EOYFMVAmt>16759</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Buildings</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>136224</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>96301</AccumulatedDepreciationAmt>
        <BookValueAmt>39923</BookValueAmt>
        <EOYFMVAmt>39923</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Land</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>87985</CostOrOtherBasisAmt>
        <BookValueAmt>87985</BookValueAmt>
        <EOYFMVAmt>87985</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>Miscellaneous</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>13000</CostOrOtherBasisAmt>
        <BookValueAmt>13000</BookValueAmt>
        <EOYFMVAmt>13000</EOYFMVAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <OtherExpensesScheduleGrp>
        <Desc>Investment Fees</Desc>
        <RevenueAndExpensesPerBooksAmt>22295</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>22295</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="24020490" softwareVersionNum="2024v5.2">
      <TaxesDetail>
        <CategoryTxt>Taxes</CategoryTxt>
        <Amt>710</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>