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        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SAILBOAT 3</PropertyDesc>
        <AcquiredDt>1990-01-01</AcquiredDt>
        <CostOrOtherBasisAmt>10000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>10000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SAILING EQUIPMENT</PropertyDesc>
        <AcquiredDt>1991-01-01</AcquiredDt>
        <CostOrOtherBasisAmt>300</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>300</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SAILBOAT 4</PropertyDesc>
        <AcquiredDt>1994-09-06</AcquiredDt>
        <CostOrOtherBasisAmt>3000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TRAILER</PropertyDesc>
        <AcquiredDt>1997-10-03</AcquiredDt>
        <CostOrOtherBasisAmt>1250</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1250</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>YINGLING SAILBOAT - USED</PropertyDesc>
        <AcquiredDt>2005-03-15</AcquiredDt>
        <CostOrOtherBasisAmt>7500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>7500</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>(2)14FT HOBIE CAT BOATS BOT FROM HI TEMPO</PropertyDesc>
        <AcquiredDt>2005-07-15</AcquiredDt>
        <CostOrOtherBasisAmt>9056</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>9056</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2 JIBS 1 MAIN SAIL</PropertyDesc>
        <AcquiredDt>2006-06-15</AcquiredDt>
        <CostOrOtherBasisAmt>175</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>175</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FX SAILS</PropertyDesc>
        <AcquiredDt>2008-05-07</AcquiredDt>
        <CostOrOtherBasisAmt>5640</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>5640</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SAILING DOCK</PropertyDesc>
        <AcquiredDt>2009-06-15</AcquiredDt>
        <CostOrOtherBasisAmt>4000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>YINGLING 21' SLOOP (1989)W/TRLR-"CARPE DIEM"</PropertyDesc>
        <AcquiredDt>2013-06-15</AcquiredDt>
        <CostOrOtherBasisAmt>4000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2633</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>400</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>400</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>4 JIBS (FRONT SAIL)</PropertyDesc>
        <AcquiredDt>2018-06-15</AcquiredDt>
        <CostOrOtherBasisAmt>3103</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>491</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>310</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>310</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FLYING SCOT 19 (1989) TRAILER, SAILS, SPINNAKER, OUTBOARD MOTOR</PropertyDesc>
        <AcquiredDt>2019-07-19</AcquiredDt>
        <CostOrOtherBasisAmt>9000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>375</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>10.000000000000</LifeRt>
        <CurrentYearExpenseAmt>900</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>900</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <InvestmentsCorpStockSchedule documentId="RetDoc2018900001">
      <InvestmentsCorporateStockGrp>
        <StockNm>VANGUARD INVESTMENTS</StockNm>
        <EOYBookValueAmt>67573</EOYBookValueAmt>
        <EOYFMVAmt>93054</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsLandSchedule2 documentId="RetDoc2059100001">
      <InvestmentLandGrp>
        <CategoryOrItemTxt>SAILBOAT 1</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4500</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>SAILBOAT 3</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>10000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>10000</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>SAILING EQUIPMENT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>300</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>300</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>SAILBOAT 4</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3000</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>TRAILER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1250</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1250</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>YINGLING SAILBOAT - USED</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>7500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>7500</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>(2)14FT HOBIE CAT BOATS BOT FROM HI TEMPO</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>9056</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>9056</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>2 JIBS 1 MAIN SAIL</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>175</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>175</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>FX SAILS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>5640</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>5640</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>SAILING DOCK</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4000</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>YINGLING 21' SLOOP (1989)W/TRLR-"CARPE DIEM"</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3033</AccumulatedDepreciationAmt>
        <BookValueAmt>967</BookValueAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>4 JIBS (FRONT SAIL)</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3103</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>801</AccumulatedDepreciationAmt>
        <BookValueAmt>2302</BookValueAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>FLYING SCOT 19 (1989) TRAILER, SAILS, SPINNAKER, OUTBOARD MOTOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>9000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1275</AccumulatedDepreciationAmt>
        <BookValueAmt>7725</BookValueAmt>
      </InvestmentLandGrp>
    </InvestmentsLandSchedule2>
    <TaxesSchedule documentId="RetDoc2002500001">
      <TaxesDetail>
        <CategoryTxt>EXCISE TAX EXPENSE</CategoryTxt>
        <Amt>181</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>181</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
