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            <CityNm>HALEIWA</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96712</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SERVICES FOR PUBLIC INTEREST</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>MALAMA PUPUKEA WAIMEA</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 188</AddressLine1Txt>
            <CityNm>HALEIWA</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96712</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SERVICES FOR PUBLIC INTEREST</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>MAUI HUMANE SOCIETY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 1047</AddressLine1Txt>
            <CityNm>PUUNENE</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96784</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SERVICES FOR PUBLIC INTEREST</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>NORTH SHORE COMMUNITY LAND TRUST</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 1179</AddressLine1Txt>
            <CityNm>HALEIWA</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96712</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SERVICES FOR PUBLIC INTEREST</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ONCE A MONTH-NORTH SHORE NEWS</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 117</AddressLine1Txt>
            <CityNm>HALEIWA</CityNm>
            <StateAbbreviationCd>HI</StateAbbreviationCd>
            <ZIPCd>96712</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SERVICES FOR PUBLIC INTEREST</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>BONANTS EINDHOVEN</BusinessNameLine1Txt>
            <BusinessNameLine2Txt>C/O WELLS FARGO BANK</BusinessNameLine2Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>375 PARK AVENUE</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10152</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>NC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCIENTIFIC RESEARCH</GrantOrContributionPurposeTxt>
          <Amt>20000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SCOTT WITHERIDGE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>4283 EXPRESS LANE</AddressLine1Txt>
            <AddressLine2Txt>SUITE 4830-491</AddressLine2Txt>
            <CityNm>SARASOTA</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34249</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>JOE CELL RESEARCH</GrantOrContributionPurposeTxt>
          <Amt>5820</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>64320</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>7305</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>7305</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>7305</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="RetDoc1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>DAVID S DRUZ</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1Txt>PO BOX 976</AddressLine1Txt>
          <CityNm>HALEIWA</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96712</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>124000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorPersonNm>HONOLULU MEDITATION GROUP</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>2151 ATHERTON ROAD</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96822</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>5300</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>3</ContributorNum>
        <ContributorPersonNm>ROBERT ZIMMERMAN</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>C/O 1335 N 3RD AVENUE</AddressLine1Txt>
          <CityNm>STURGEON BAY</CityNm>
          <StateAbbreviationCd>WI</StateAbbreviationCd>
          <ZIPCd>54235</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>5000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc3">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>5759</Amt>
        <NetInvestmentIncomeAmt>2879</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2880</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="RetDoc4">
      <DepreciationPropertyGrp>
        <PropertyDesc>REFRIGERATOR</PropertyDesc>
        <AcquiredDt>2015-01-27</AcquiredDt>
        <CostOrOtherBasisAmt>1045</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1045</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>80 FOLDING CHAIRS</PropertyDesc>
        <AcquiredDt>2015-03-15</AcquiredDt>
        <CostOrOtherBasisAmt>1423</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1423</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MEDITATION PROP- LAND</PropertyDesc>
        <AcquiredDt>2014-04-24</AcquiredDt>
        <CostOrOtherBasisAmt>2357103</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MEDITATION PROP-BUILDING</PropertyDesc>
        <AcquiredDt>2015-05-08</AcquiredDt>
        <CostOrOtherBasisAmt>1061532</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>207543</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>27219</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SOLAR PANELS</PropertyDesc>
        <AcquiredDt>2019-02-13</AcquiredDt>
        <CostOrOtherBasisAmt>56254</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>13126</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>3750</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MEDITATION PROP- LAND IMPROV.</PropertyDesc>
        <AcquiredDt>2015-05-08</AcquiredDt>
        <CostOrOtherBasisAmt>264273</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>100754</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>20.0000</LifeRt>
        <CurrentYearExpenseAmt>13214</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SEPTIC SYSTEM</PropertyDesc>
        <AcquiredDt>2015-05-08</AcquiredDt>
        <CostOrOtherBasisAmt>25132</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>12776</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>1675</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CHAIN LINK FENCE</PropertyDesc>
        <AcquiredDt>2021-12-07</AcquiredDt>
        <CostOrOtherBasisAmt>15000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1125</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>1000</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ROOF FRAMING</PropertyDesc>
        <AcquiredDt>2022-10-12</AcquiredDt>
        <CostOrOtherBasisAmt>3273</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>17</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>84</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ELECTRIC METER 200A</PropertyDesc>
        <AcquiredDt>2022-10-19</AcquiredDt>
        <CostOrOtherBasisAmt>4200</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>53</PriorYearDepreciationAmt>
        <ComputationMethodTxt>150DB</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>414</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CONCRETE PAD FOR POWERWALL</PropertyDesc>
        <AcquiredDt>2023-05-18</AcquiredDt>
        <CostOrOtherBasisAmt>2482</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>83</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SOLAR PANELS/POWERWALLS</PropertyDesc>
        <AcquiredDt>2023-07-06</AcquiredDt>
        <CostOrOtherBasisAmt>47753</CostOrOtherBasisAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>1592</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="RetDoc5">
      <LandEtcGrp>
        <CategoryOrItemTxt>BUILDINGS &amp; LAND IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1482369</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>386893</AccumulatedDepreciationAmt>
        <BookValueAmt>1095476</BookValueAmt>
        <EOYFMVAmt>1482369</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND-UPPER PUPUKEA</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>826047</CostOrOtherBasisAmt>
        <BookValueAmt>826047</BookValueAmt>
        <EOYFMVAmt>826047</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND IMPROVEMENTS-ROAD</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>74282</CostOrOtherBasisAmt>
        <BookValueAmt>74282</BookValueAmt>
        <EOYFMVAmt>74282</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND IMPROVEMENTS-CUL-DE-SAC</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>383214</CostOrOtherBasisAmt>
        <BookValueAmt>383214</BookValueAmt>
        <EOYFMVAmt>383214</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND - MEDITATION CTR PROP</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2357104</CostOrOtherBasisAmt>
        <BookValueAmt>2357104</BookValueAmt>
        <EOYFMVAmt>2357104</EOYFMVAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherAssetsSchedule documentId="RetDoc6">
      <OtherAssetsScheduleGrp>
        <Desc>UNINVESTED RECEIPTS</Desc>
        <BOYBookValueAmt>200000</BOYBookValueAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="RetDoc7">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK SERVICE CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>465</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>465</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>LICENSES &amp; FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>67</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>67</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>EMPLOYMENT INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>2058</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>2058</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>LAND EXPENSES (PUPUKEA)</Desc>
        <RevenueAndExpensesPerBooksAmt>21406</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>21406</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MEDITATION PROPERTY EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>22031</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>22031</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>337</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>337</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>ROADSIDE MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>625</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>625</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SECURITY ALARM EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>825</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>825</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TRAIL MAINTENANCE-STATE PARK</Desc>
        <RevenueAndExpensesPerBooksAmt>275</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>275</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>UTILITIES</Desc>
        <RevenueAndExpensesPerBooksAmt>4248</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>4248</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherLiabilitiesSchedule documentId="RetDoc8">
      <OtherLiabilitiesDetail>
        <Desc>PAYROLL WITHHOLDING TAXES</Desc>
        <BOYBookValueAmt>516</BOYBookValueAmt>
        <EOYBookValueAmt>1235</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <ReductionExplanationStatement documentId="RetDoc9">
      <ShortExplanationTxt>LAND PREVIOUSLY HELD FOR CONSERVATION PURPOSES WAS SUBDIVIDED IN 2019 INTO 4 PARCELS, 3 THAT HAVE BEEN RETAINED FOR INVESTMENT PURPOSES AND 1 (THE MUCH GREATER PART) THAT WAS DONATED TO THE STATE OF HAWAII IN THAT YEAR. THE THREE PROPERTIES ARE BEING OFFERED FOR SALE, THE PROCEEDS TO BE UTILIZED FOR THE FOUNDATION'S CHARITABLE PURPOSES. HOWEVER, THE MARKET FOR THE SALE OF THESE PROPERTIES IS VERY LIMITED AND NO PURCHASE OFFERS HAVE BEEN RECEIVED IN THE TWO YEARS THAT THE PROPERTIES HAVE BEEN ON THE MARKET. UNTIL THEY ARE SOLD, NO RETURN IS POSSIBLE AND THUS THEY SHOULD BE CONSIDERED BLOCKED. FMV OF THE LAND IS ESTIMATED AT BOOK VALUE, 1,283,544. ALL IS CLAIMED AS BLOCKED.</ShortExplanationTxt>
    </ReductionExplanationStatement>
  </ReturnData>
</Return>