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        <CategoryOrItemTxt>WYSONG PLATE ROLLER</CategoryOrItemTxt>
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        <AccumulatedDepreciationAmt>7253</AccumulatedDepreciationAmt>
        <BookValueAmt>1197</BookValueAmt>
        <EOYFMVAmt>1197</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>UTV</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>8000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>8000</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>PUMP</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3042</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1590</AccumulatedDepreciationAmt>
        <BookValueAmt>1452</BookValueAmt>
        <EOYFMVAmt>1452</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>EXCAVATOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>12000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>9100</AccumulatedDepreciationAmt>
        <BookValueAmt>2900</BookValueAmt>
        <EOYFMVAmt>2900</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SHUTTLE VEHICLE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>10700</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>10700</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>TRAILER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6075</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>6075</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>2009 31 FT TRAILER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>8508</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>8508</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>METAL WORKING MACHINERY</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>20000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>12167</AccumulatedDepreciationAmt>
        <BookValueAmt>7833</BookValueAmt>
        <EOYFMVAmt>7833</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FURNITURE &amp; FIXTURES</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>9592</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>8631</AccumulatedDepreciationAmt>
        <BookValueAmt>961</BookValueAmt>
        <EOYFMVAmt>961</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FURNISHINGS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3965</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3341</AccumulatedDepreciationAmt>
        <BookValueAmt>624</BookValueAmt>
        <EOYFMVAmt>624</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ARC-HEAT ARC WELDER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3295</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1430</AccumulatedDepreciationAmt>
        <BookValueAmt>1865</BookValueAmt>
        <EOYFMVAmt>1865</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SCULPTURE PARK PATIO</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>7994</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2043</AccumulatedDepreciationAmt>
        <BookValueAmt>5951</BookValueAmt>
        <EOYFMVAmt>5951</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HORIZON MACHINE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3339</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1141</AccumulatedDepreciationAmt>
        <BookValueAmt>2198</BookValueAmt>
        <EOYFMVAmt>2198</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>WOOD MILL MACHINE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>8170</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2383</AccumulatedDepreciationAmt>
        <BookValueAmt>5787</BookValueAmt>
        <EOYFMVAmt>5787</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAYORE 2700</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>667</AccumulatedDepreciationAmt>
        <BookValueAmt>3333</BookValueAmt>
        <EOYFMVAmt>3333</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>IRON MACHINERY</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>758</AccumulatedDepreciationAmt>
        <BookValueAmt>5742</BookValueAmt>
        <EOYFMVAmt>5742</EOYFMVAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <LegalFeesSchedule documentId="RetDoc2002100001">
      <LegalFeesGrp>
        <CategoryTxt>LEGAL FEES</CategoryTxt>
        <LegalFeesAmt>250</LegalFeesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>250</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherAssetsSchedule documentId="RetDoc2046600001">
      <OtherAssetsScheduleGrp>
        <Desc>ART</Desc>
        <BOYBookValueAmt>6000</BOYBookValueAmt>
        <EOYBookValueAmt>6000</EOYBookValueAmt>
        <EOYFMVAmt>6000</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>DEPOSIT - WATER RIGHTS AQUISITION</Desc>
        <BOYBookValueAmt>25221</BOYBookValueAmt>
        <EOYBookValueAmt>25221</EOYBookValueAmt>
        <EOYFMVAmt>25221</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>DEPOSIT - DOCUMENTARY</Desc>
        <BOYBookValueAmt>3000</BOYBookValueAmt>
        <EOYBookValueAmt>3000</EOYBookValueAmt>
        <EOYFMVAmt>3000</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpensesScheduleGrp>
        <Desc>AUTO AND TRUCK EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>6894</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>6894</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MAINTENANCE &amp; SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>47562</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>42824</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>ARTIST SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>22235</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>22235</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DUES &amp; SUBSCRIPTIONS</Desc>
        <RevenueAndExpensesPerBooksAmt>1006</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1006</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK SERVICE FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>105</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>105</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>3788</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>3789</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PENALTIES</Desc>
        <RevenueAndExpensesPerBooksAmt>150</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherLiabilitiesSchedule documentId="RetDoc2065700001">
      <OtherLiabilitiesDetail>
        <Desc>DEFERRED GAIN</Desc>
        <BOYBookValueAmt>471454</BOYBookValueAmt>
        <EOYBookValueAmt>471454</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <OtherNotesLoansRcvblLongSch documentId="RetDoc2958600001">
      <OtherNotesLoansRcvblLongGrp>
        <BorrowerNameGrp>
          <BusinessName>
            <BusinessNameLine1Txt>SEWARD HOMES INC</BusinessNameLine1Txt>
          </BusinessName>
        </BorrowerNameGrp>
        <InsiderRelationshipTxt>UNRELATED</InsiderRelationshipTxt>
        <LoanOriginalAmt>600000</LoanOriginalAmt>
        <BalanceDueAmt>600000</BalanceDueAmt>
        <NoteDt>2024-06</NoteDt>
        <LoanMaturityDt>2026-05</LoanMaturityDt>
        <RepaymentTermsTxt>INTEREST ONLY</RepaymentTermsTxt>
        <InterestRt>10.000000000000</InterestRt>
        <SecurityProvidedBorrowerTxt>LAND, EQUIPMENT, AND PERSONAL PROPERTY SECURED BY DEED OF TRUST</SecurityProvidedBorrowerTxt>
        <LoanPurposeTxt>TO PURCHASE LAND</LoanPurposeTxt>
        <LenderConsiderationDesc>LAND - 7.5 ACRES</LenderConsiderationDesc>
        <ConsiderationFMVAmt>600000</ConsiderationFMVAmt>
      </OtherNotesLoansRcvblLongGrp>
    </OtherNotesLoansRcvblLongSch>
    <TaxesSchedule documentId="RetDoc2002500001">
      <TaxesDetail>
        <CategoryTxt>FEDERAL EXCISE TAX PAID</CategoryTxt>
        <Amt>2665</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>OTHER TAXES</CategoryTxt>
        <Amt>16</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>16</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>