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        <CategoryOrItemTxt>SJC ONSHORE DIRECT LENDING FUND, LP</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>7837</BookValueAmt>
        <EOYFMVAmt>7837</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>PERRY PARTNERS, LP</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>979</BookValueAmt>
        <EOYFMVAmt>979</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>47,046 UNITS - VIP, LP</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>30344670</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <LandEtcSchedule2 documentId="RetDoc2059000001">
      <LandEtcGrp>
        <CategoryOrItemTxt>OFFICE IMPROVEMENTS - FMA 2005</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>65306</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>27829</AccumulatedDepreciationAmt>
        <BookValueAmt>37477</BookValueAmt>
        <EOYFMVAmt>37477</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>NEW OFFICE SIDING - 2005</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3334</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1414</AccumulatedDepreciationAmt>
        <BookValueAmt>1920</BookValueAmt>
        <EOYFMVAmt>1920</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OFFICE IMPROVEMENTS - FMA 2006</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>102436</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>43644</AccumulatedDepreciationAmt>
        <BookValueAmt>58792</BookValueAmt>
        <EOYFMVAmt>58792</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>ADDITIONAL OFFICE - FMA 2005</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1125</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>477</AccumulatedDepreciationAmt>
        <BookValueAmt>648</BookValueAmt>
        <EOYFMVAmt>648</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OFFICE CABINETS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2500</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BOUNTIFUL WIFI ROUTER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>509</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>509</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>XEROX PRINTER - CDW</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3197</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3197</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>COMPUTER RACKS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>173</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>173</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OFFICE COMPUTERS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3792</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3792</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>COMPUTER EQUIPMENT - ELARMORE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>879</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>879</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>PHONE SYSTEM - NEXTIERA ONE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>20282</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>20282</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OFFICE CARPET - AVALON CARPETS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>14147</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>14147</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>WINDOW TREATMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>8683</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>8683</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OFFICE FURNITURE - GOFF COMPANY</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>34941</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>34941</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OFFICE FURNITURE - GOFF COMPANY</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6588</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>6588</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>JASON'S COMPUTER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3388</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3388</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BOOKCASES - GOFF COMPANY</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3093</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3093</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>WARDROBE FURNITURE - GOFF COMPANY</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3447</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3447</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OFFICE PAINTINGS - LEVIN GALLERIES</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>19735</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>8237</AccumulatedDepreciationAmt>
        <BookValueAmt>11498</BookValueAmt>
        <EOYFMVAmt>11498</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BALANCE CONFERENCE ROOM WALL UNIT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3150</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3150</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BALANCE JASON'S COMPUTER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>500</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OFFICE FURNITURE - 50% BOOMERANG'S</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>34986</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>34986</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>NEXTIRA TELEPHONE SYSTEM</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3026</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3026</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>DELL LATITUDE E5500 LAPTOP (CHRIS)</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1450</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1450</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>(4) OFFICE PC'S - ACCLINK</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3576</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3576</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>DELL OPTIPLEX 380 - GINGER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1046</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1046</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FILING CABINETS - WB MASON</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2424</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2424</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>(2) BOOKCASES - WB MASON</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>930</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>930</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>COFFEE TABLE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>608</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>608</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>MAIL SORTER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>448</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>448</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>RECEPTION SOFA &amp; CHAIR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6329</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>6329</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>COMPUTERS (INTERNS)</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2083</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2083</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SMARTSEARCH SOFTWARE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6780</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>6780</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>NEW SERVER &amp; SETUP - SJT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6861</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>6861</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>(2) HP DESKTOP PRO (JEAN &amp; ALICE)</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1669</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1669</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SAVIN MP C3003 DIGITAL COPIER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>10850</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>10308</AccumulatedDepreciationAmt>
        <BookValueAmt>542</BookValueAmt>
        <EOYFMVAmt>542</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SCANNING CONVERSION &amp; CONFIGURATIONS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>11978</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>11381</AccumulatedDepreciationAmt>
        <BookValueAmt>597</BookValueAmt>
        <EOYFMVAmt>597</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>COMPUTER FIREWALL &amp; BACKUP EQUIP</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4375</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4375</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>NEW LAPTOP - JEAN</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2715</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2444</AccumulatedDepreciationAmt>
        <BookValueAmt>271</BookValueAmt>
        <EOYFMVAmt>271</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>NEW SERVER - ANCERO</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>19238</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>13468</AccumulatedDepreciationAmt>
        <BookValueAmt>5770</BookValueAmt>
        <EOYFMVAmt>5770</EOYFMVAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherAssetsSchedule documentId="RetDoc2046600001">
      <OtherAssetsScheduleGrp>
        <Desc>SECURITY DEPOSIT</Desc>
        <BOYBookValueAmt>9491</BOYBookValueAmt>
        <EOYBookValueAmt>9491</EOYBookValueAmt>
        <EOYFMVAmt>9491</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherDecreasesSchedule documentId="RetDoc2049800001">
      <OtherDecreasesDetail>
        <Desc>REVERSAL OF PRIOR YEAR ADJUSTMENT</Desc>
        <Amt>19966</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>720</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>720</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>1043</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1043</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc2001500001">
      <OtherIncomeDetail>
        <Desc>WORKERS COMPENSATION INSURANCE REFUND</Desc>
        <RevenueAndExpensesPerBooksAmt>8</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>8</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherLiabilitiesSchedule documentId="RetDoc2065700001">
      <OtherLiabilitiesDetail>
        <Desc>PAYROLL LIABILITIES</Desc>
        <BOYBookValueAmt>861</BOYBookValueAmt>
        <EOYBookValueAmt>817</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
  </ReturnData>
</Return>