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          <PersonNm>DR WILLIAM B KING</PersonNm>
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            <CityNm>BRADENTON</CityNm>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>PHYLLIS THOMPSON</PersonNm>
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            <StateAbbreviationCd>FL</StateAbbreviationCd>
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          <TitleTxt>SECRETARY</TitleTxt>
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          <PersonNm>PAMELA BLALOCK</PersonNm>
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            <AddressLine1Txt>9818 18TH DRIVE NW</AddressLine1Txt>
            <CityNm>BRADENTON</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34209</ZIPCd>
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          <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JOSEPH TAYLOR</PersonNm>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SUSAN TIBBITS</PersonNm>
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            <AddressLine1Txt>1629 57TH TERRACE WEST</AddressLine1Txt>
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            <StateAbbreviationCd>FL</StateAbbreviationCd>
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          <TitleTxt>DIRECTOR</TitleTxt>
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        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>GARY ALDERMAN</PersonNm>
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            <StateAbbreviationCd>FL</StateAbbreviationCd>
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        <OfficerDirTrstKeyEmplGrp>
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            <StateAbbreviationCd>FL</StateAbbreviationCd>
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      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>THE FUNDS OF THE MANATEE RIVER PRAM FLEET ALLOW THE EDUCATION AND TRAINING OF SAILING AND WATER SAFETY.</Description1Txt>
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        <NetVlNoncharitableAssetsAmt>413800</NetVlNoncharitableAssetsAmt>
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          <LineNumberTxt>2</LineNumberTxt>
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      <DepreciationPropertyGrp>
        <PropertyDesc>FUEL TANK</PropertyDesc>
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      <DepreciationPropertyGrp>
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      <DepreciationPropertyGrp>
        <PropertyDesc>OPTIS</PropertyDesc>
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      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>RACING PRAM</PropertyDesc>
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        <ComputationMethodTxt>SL</ComputationMethodTxt>
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      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SAILS</PropertyDesc>
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        <ComputationMethodTxt>SL</ComputationMethodTxt>
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      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>6 RACING SAILS</PropertyDesc>
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        <ComputationMethodTxt>SL</ComputationMethodTxt>
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      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BOAT</PropertyDesc>
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      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BOAT</PropertyDesc>
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        <ComputationMethodTxt>SL</ComputationMethodTxt>
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      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SOFTWARE</PropertyDesc>
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        <ComputationMethodTxt>SL</ComputationMethodTxt>
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      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2000 WINNER</PropertyDesc>
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      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2005 MCLAUGHLIN BOAT</PropertyDesc>
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      <DepreciationPropertyGrp>
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      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2004 HONDA MOTOR</PropertyDesc>
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      <DepreciationPropertyGrp>
        <PropertyDesc>2005 20' CARIBES TRAILER</PropertyDesc>
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      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CONTINENTAL LASER TRAILER (DONATION)</PropertyDesc>
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      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>NEW OPTI PRAM</PropertyDesc>
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      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2/420'S</PropertyDesc>
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      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SAILBOAT WINDMILL - "ELMER"</PropertyDesc>
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      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>NEW COACH BOAT</PropertyDesc>
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      <DepreciationPropertyGrp>
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      <DepreciationPropertyGrp>
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      <DepreciationPropertyGrp>
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      <DepreciationPropertyGrp>
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      <DepreciationPropertyGrp>
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      <DepreciationPropertyGrp>
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      <DepreciationPropertyGrp>
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        <PropertyDesc>SUMMER BOATS - 13 COMPLETE CUBES, 1 CUBE HULL ONLY</PropertyDesc>
        <AcquiredDt>2017-03-20</AcquiredDt>
        <CostOrOtherBasisAmt>30000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>19458</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>3012</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DONATED 420 SAILBOAT</PropertyDesc>
        <AcquiredDt>2017-05-31</AcquiredDt>
        <CostOrOtherBasisAmt>4000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3179</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>438</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>NEW 90 &amp; TRANSFER OF ENGINE</PropertyDesc>
        <AcquiredDt>2016-07-15</AcquiredDt>
        <CostOrOtherBasisAmt>5635</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4937</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>621</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>6 FE BLACK RACING SPARS</PropertyDesc>
        <AcquiredDt>2016-11-01</AcquiredDt>
        <CostOrOtherBasisAmt>600</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>506</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>68</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>GE REFRIGERATOR</PropertyDesc>
        <AcquiredDt>2017-01-24</AcquiredDt>
        <CostOrOtherBasisAmt>1015</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>685</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>95</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CANON VIXIA HF R800 CAMCORDER</PropertyDesc>
        <AcquiredDt>2017-03-10</AcquiredDt>
        <CostOrOtherBasisAmt>320</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>255</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>35</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DOLLIES</PropertyDesc>
        <AcquiredDt>2017-04-20</AcquiredDt>
        <CostOrOtherBasisAmt>1815</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1177</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>182</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2-DRAWER LAT FILE, DRY ERASE BOARDS</PropertyDesc>
        <AcquiredDt>2017-05-27</AcquiredDt>
        <CostOrOtherBasisAmt>1733</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1124</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>174</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>RIGGING FOR 2 420'S</PropertyDesc>
        <AcquiredDt>2017-01-12</AcquiredDt>
        <CostOrOtherBasisAmt>2453</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1655</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>228</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BLACK CARPET TO LINE SALIBOAT STORAGE SLOTS</PropertyDesc>
        <AcquiredDt>2017-02-28</AcquiredDt>
        <CostOrOtherBasisAmt>1038</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>700</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>96</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2007 BOAT TRAILER</PropertyDesc>
        <AcquiredDt>2018-03-27</AcquiredDt>
        <CostOrOtherBasisAmt>1500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>536</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>214</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BEST BUY HP LAPTOP</PropertyDesc>
        <AcquiredDt>2018-04-18</AcquiredDt>
        <CostOrOtherBasisAmt>954</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>477</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>191</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>RIGGING FOR BIC SAILBOATS</PropertyDesc>
        <AcquiredDt>2018-04-18</AcquiredDt>
        <CostOrOtherBasisAmt>603</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>215</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>86</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>VIDEO CAMERA</PropertyDesc>
        <AcquiredDt>2018-01-30</AcquiredDt>
        <CostOrOtherBasisAmt>450</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>161</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>64</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2004 CARIBE DL20 RETUBING</PropertyDesc>
        <AcquiredDt>2018-10-10</AcquiredDt>
        <CostOrOtherBasisAmt>11500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2670</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1643</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SAILBOAT - WINDMILL "WIMPY"</PropertyDesc>
        <AcquiredDt>2019-01-02</AcquiredDt>
        <CostOrOtherBasisAmt>3000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>589</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>429</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>6 SUMMER BOATS - ZIM PRAMS</PropertyDesc>
        <AcquiredDt>2019-04-09</AcquiredDt>
        <CostOrOtherBasisAmt>12660</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3940</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>2491</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2019 HONDA MOTOR BF50D4LRTA</PropertyDesc>
        <AcquiredDt>2019-01-07</AcquiredDt>
        <CostOrOtherBasisAmt>7450</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1463</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1064</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>RIGGING FOR ZIM PRAMS</PropertyDesc>
        <AcquiredDt>2019-04-09</AcquiredDt>
        <CostOrOtherBasisAmt>3726</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>599</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>532</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>KABOTA TRACTOR</PropertyDesc>
        <AcquiredDt>2019-05-29</AcquiredDt>
        <CostOrOtherBasisAmt>12181</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1958</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1740</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2012 AM RIB 360TR HULL W/ 2019 TOHATSU MSF 15EEFL, GAS TANK &amp; HELM SEA</PropertyDesc>
        <AcquiredDt>2019-06-12</AcquiredDt>
        <CostOrOtherBasisAmt>6250</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>446</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>893</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>VANGUARD 420 SAILBOAT &amp; TRAILER</PropertyDesc>
        <AcquiredDt>2019-08-28</AcquiredDt>
        <CostOrOtherBasisAmt>8500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>607</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1214</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ROLLING GATE TO BEACH &amp; DOCK AREA</PropertyDesc>
        <AcquiredDt>2020-05-06</AcquiredDt>
        <CostOrOtherBasisAmt>2634</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>88</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15.000000000000</LifeRt>
        <CurrentYearExpenseAmt>176</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>RHODES 19HIN:MEZK96431960 &amp; TRAILER</PropertyDesc>
        <AcquiredDt>2020-05-14</AcquiredDt>
        <CostOrOtherBasisAmt>6000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>429</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>857</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PROP GUARDS (3)</PropertyDesc>
        <AcquiredDt>2020-11-24</AcquiredDt>
        <CostOrOtherBasisAmt>851</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>122</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="RetDoc2059000001">
      <LandEtcGrp>
        <CategoryOrItemTxt>BOATS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>35603</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>35603</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FUEL TANK</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>26</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>26</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SAILS &amp; MARKERS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1730</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1730</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>EQUIPMENT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>514</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>514</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OPTIS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>7173</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>7173</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>RACING PRAM</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>13222</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>13222</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SAILS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2426</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2426</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>6 RACING SAILS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3000</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BOAT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>11938</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>11938</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BOAT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>11938</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>11938</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SOFTWARE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>245</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>245</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>2000 WINNER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>875</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>875</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>2005 MCLAUGHLIN BOAT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1250</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1250</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>6 OPPIS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>12950</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>12950</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>2004 HONDA MOTOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4500</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>2005 20' CARIBES TRAILER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>13500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>13500</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>CONTINENTAL LASER TRAILER (DONATION)</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1400</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1400</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>NEW OPTI PRAM</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1300</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1207</AccumulatedDepreciationAmt>
        <BookValueAmt>93</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>2/420'S</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3000</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SAILBOAT WINDMILL - "ELMER"</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2800</AccumulatedDepreciationAmt>
        <BookValueAmt>1200</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>NEW COACH BOAT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>16500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>13848</AccumulatedDepreciationAmt>
        <BookValueAmt>2652</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BIMINI &amp; INSTALLATION FOR COACH BOAT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6645</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>5577</AccumulatedDepreciationAmt>
        <BookValueAmt>1068</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>MAGIC TILT TRAILER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1990</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1670</AccumulatedDepreciationAmt>
        <BookValueAmt>320</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>TRAILER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1990</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1528</AccumulatedDepreciationAmt>
        <BookValueAmt>462</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>10 OPTIMIST HULL &amp; ACCS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>25742</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>18847</AccumulatedDepreciationAmt>
        <BookValueAmt>6895</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>DOCK</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>47419</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>6333</AccumulatedDepreciationAmt>
        <BookValueAmt>41086</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>4 OPEN BIC SAILBOATS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>8800</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>6160</AccumulatedDepreciationAmt>
        <BookValueAmt>2640</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>MOTOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4607</AccumulatedDepreciationAmt>
        <BookValueAmt>1393</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>NEW BUILDING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>879864</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>91183</AccumulatedDepreciationAmt>
        <BookValueAmt>788681</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>420 SAILBOAT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2303</AccumulatedDepreciationAmt>
        <BookValueAmt>697</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SUMMER BOATS - 13 COMPLETE CUBES, 1 CUBE HULL ONLY</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>30000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>22470</AccumulatedDepreciationAmt>
        <BookValueAmt>7530</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>DONATED 420 SAILBOAT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3617</AccumulatedDepreciationAmt>
        <BookValueAmt>383</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>NEW 90 &amp; TRANSFER OF ENGINE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5635</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>5558</AccumulatedDepreciationAmt>
        <BookValueAmt>77</BookValueAmt>
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        <BookValueAmt>235</BookValueAmt>
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        <BookValueAmt>570</BookValueAmt>
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        <CategoryOrItemTxt>BLACK CARPET TO LINE SALIBOAT STORAGE SLOTS</CategoryOrItemTxt>
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        <AccumulatedDepreciationAmt>796</AccumulatedDepreciationAmt>
        <BookValueAmt>242</BookValueAmt>
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        <BookValueAmt>750</BookValueAmt>
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        <CategoryOrItemTxt>BEST BUY HP LAPTOP</CategoryOrItemTxt>
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        <BookValueAmt>286</BookValueAmt>
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        <BookValueAmt>302</BookValueAmt>
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      <LandEtcGrp>
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        <BookValueAmt>225</BookValueAmt>
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        <AccumulatedDepreciationAmt>1339</AccumulatedDepreciationAmt>
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        <BookValueAmt>6679</BookValueAmt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>RHODES 19HIN:MEZK96431960 &amp; TRAILER</CategoryOrItemTxt>
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        <AccumulatedDepreciationAmt>1286</AccumulatedDepreciationAmt>
        <BookValueAmt>4714</BookValueAmt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>PROP GUARDS (3)</CategoryOrItemTxt>
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        <BookValueAmt>729</BookValueAmt>
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        <RevenueAndExpensesPerBooksAmt>276</RevenueAndExpensesPerBooksAmt>
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        <RevenueAndExpensesPerBooksAmt>265</RevenueAndExpensesPerBooksAmt>
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        <DisbursementsCharitablePrpsAmt>265</DisbursementsCharitablePrpsAmt>
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        <RevenueAndExpensesPerBooksAmt>185</RevenueAndExpensesPerBooksAmt>
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        <CategoryTxt>OTHER TAXES</CategoryTxt>
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</Return>
