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      <PersonNm>STEVEN JOHNSON</PersonNm>
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      <PreparerPersonNm>ARTHUR E DAVIS CPA</PreparerPersonNm>
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        <PersonNm>JR MELL</PersonNm>
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        <PersonNm>STEVEN JOHNSON</PersonNm>
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        <PersonNm>SARAH LEBRUN</PersonNm>
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        <PersonNm>STEVEN JOHNSON</PersonNm>
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        <ExplanationTxt>SAILING PROGRAM-TUITION COST OF GOODS SOLD 26,000 EXPENSES OFFICE EXPENSES 8,451 INSURANCE 23,656 BOAT/DOCK EXPENSES 5,528 NON-INVESTMENT DEPRECIATION 20,450 TOTAL 84,085</ExplanationTxt>
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