﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2018v3.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2020-09-09T19:03:49-05:00</ReturnTs>
    <TaxPeriodEndDt>2019-10-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>411647057</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MAHONEYULBRICHCHRISTIANSEN &amp; RUSS PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>10 RIVER PARK PLAZA SUITE 800</AddressLine1Txt>
        <CityNm>SAINT PAUL</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55107</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2018-11-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>411379110</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WHITE BEAR SAILING SCHOOL</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WHIT</BusinessNameControlTxt>
      <PhoneNum>6514298395</PhoneNum>
      <USAddress>
        <AddressLine1Txt>56 DELLWOOD AVENUE</AddressLine1Txt>
        <CityNm>WHITE BEAR LAKE</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55110</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>THOMAS DRESEN</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6514298395</PhoneNum>
      <SignatureDt>2020-09-08</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARC A KOTSONAS</PreparerPersonNm>
      <PTIN>P00544551</PTIN>
      <PhoneNum>6512276695</PhoneNum>
      <PreparationDt>2020-09-08</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>173.160.107.97</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2020-09-08</IPDt>
      <IPTm>17:39:17</IPTm>
      <IPTimezoneCd>CD</IPTimezoneCd>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>DA39A3EE5E6B4B0D3255BFEF95601890AFD80709</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>A7B85E2DAFD6C55447C2E455C2EBDAFE0D75B4F6</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2018</TaxYr>
    <BuildTS>2020-11-19 02:30:22Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001">
      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>WWW.WHITEBEARSAILINGSCHOOL.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>120743</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>6700</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>107833</ProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt>4806</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>2127</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>2679</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>1404</OtherRevenueTotalAmt>
      <TotalRevenueAmt>118616</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>36088</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>950</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>3921</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>72142</OtherExpensesTotalAmt>
      <TotalExpensesAmt>113101</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>5515</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>247125</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-176889</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>75751</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>44015</BOYAmt>
        <EOYAmt>57533</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>200375</BOYAmt>
        <EOYAmt>16433</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>2835</BOYAmt>
        <EOYAmt>2835</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>247225</BOYAmt>
        <EOYAmt>76801</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>100</BOYAmt>
        <EOYAmt>1050</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>247125</BOYAmt>
        <EOYAmt>75751</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE WHITE BEAR SAILING SCHOOL WILL ENGAGE IN SUCH ACTIVITIES THAT FOSTER THE KNOWLEDGE, PRACTICE, AND ART OF SAILING AT WHITE BEAR LAKE AMONG THE YOUTH AND THEIR FAMILIES, BOTH AS A CURRENT AND LIFELONG ACTIVITY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>YOUTH SAILING LESSONS: PROVIDE YOUTH SAILING LESSONS TO CHILDREN OF THE TWIN CITIES AND SURROUNDING AREAS BETWEEN THE AGES OF 4 AND 18.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>85119</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HIGH SCHOOL RACING TEAMS: THE WHITE BEAR SAILING SCHOOL PROVIDES INSTRUCTION, COACHING AND EQUIPMENT FOR TEENAGERS OF THE WHITE BEAR AND SURROUNDING SCHOOL DISTRICTS TO COMPETE IN SAILING COMPETITIONS THROUGHOUT THE MID-WEST.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>15400</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>YOUTH RACING TEAMS: THE WHITE BEAR SAILING SCHOOL PROVIDES INSTRUCTION AND COACHING FOR YOUTH SAILORS AGES 6 THROUGH 16 TO COMPETE THROUGHOUT THE TWIN CITIES AND MID-WEST.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>3600</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>104119</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JONATHON STARUCK</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK DUNSWORTH</PersonNm>
        <TitleTxt>PAST EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THOMAS DRESEN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAY RENDALL</PersonNm>
        <TitleTxt>FUNDRAISING MANAGER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES MARKOE</PersonNm>
        <TitleTxt>SAILING CAPTAIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE WIBERG</PersonNm>
        <TitleTxt>WATERFRONT &amp; EQUIPMENT MAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANA PAULSON</PersonNm>
        <TitleTxt>MEDIA &amp; COMNMUNICATIONS MA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROL SHIELD</PersonNm>
        <TitleTxt>REGATTA &amp; FLEET MANAGER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MN</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>THOMAS DRESEN</PersonNm>
        <USAddress>
          <AddressLine1Txt>56 DELLWOOD AVENUE</AddressLine1Txt>
          <CityNm>WHITE BEAR LAKE</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55110</ZIPCd>
        </USAddress>
        <PhoneNum>6514298395</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>15157</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>24637</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>9202</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>17983</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6700</CurrentTaxYearAmt>
        <TotalAmt>73679</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>104593</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>91344</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>91526</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>106450</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>107833</CurrentTaxYearAmt>
        <TotalAmt>501746</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>119750</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>115981</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>100728</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>124433</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>114533</CurrentTaxYearAmt>
        <TotalAmt>575425</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus4YearsAmt>4000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>850</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>150</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5050</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5000</CurrentTaxYearAmt>
        <TotalAmt>15050</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>4000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>850</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>150</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5050</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5000</CurrentTaxYearAmt>
        <TotalAmt>15050</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>560375</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>119750</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>115981</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>100728</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>124433</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>114533</CurrentTaxYearAmt>
        <TotalAmt>575425</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.97380</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.98310</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: X-BOAT LEASE. AMOUNT: 1,404.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: MAINTENANCE. AMOUNT: 36,452. DESCRIPTION: STAFF TRAINING. AMOUNT: 2,253. DESCRIPTION: INSURANCE. AMOUNT: 8,032. DESCRIPTION: TRAVEL. AMOUNT: 710. DESCRIPTION: ADMIN. AMOUNT: 6,490. DESCRIPTION: MISCELLANEOUS. AMOUNT: 610. DESCRIPTION: EVENT EXPENSES. AMOUNT: 3,193. DESCRIPTION: DEPRECIATION. AMOUNT: 6,573. DESCRIPTION: OPTI INLAND EVENT. AMOUNT: 7,829. TOTAL TO FORM 990-EZ, LINE 16: 72,142.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: TO FULLY DEPRECIATE ALL HISTORIC ASSETS. AMOUNT: -176,889.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 2,600. END OF YEAR AMOUNT: 2,600. DESCRIPTION: ACCRUED INCOME. BEG. OF YEAR AMOUNT: 235. END OF YEAR AMOUNT: 235.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 100. END OF YEAR AMOUNT: 1,050.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>