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          <BusinessNameLine1Txt>GEM PREP MERIDIAN LLC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>q</TransactionTypeTxt>
        <InvolvedAmt>233</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH PAYMENTS</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GEM PREP MERIDIAN SOUTH LLC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>q</TransactionTypeTxt>
        <InvolvedAmt>6358</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH PAYMENTS</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GEM PREP POCATELLO LLC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>p</TransactionTypeTxt>
        <InvolvedAmt>11184</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH PAYMENTS</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GEM PREP ONLINE LLC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>e</TransactionTypeTxt>
        <InvolvedAmt>14987</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH PAYMENTS</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GEM PREP ONLINE LLC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>j</TransactionTypeTxt>
        <InvolvedAmt>10000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH PAYMENTS</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GEM PREP ONLINE LLC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>l</TransactionTypeTxt>
        <InvolvedAmt>28125</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>SERVICES RENDER</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GEM PREP ONLINE LLC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>q</TransactionTypeTxt>
        <InvolvedAmt>73508</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH PAYMENTS</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GEM INNOVATION SCHOOLS FOUNDATION LLC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>c</TransactionTypeTxt>
        <InvolvedAmt>500000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>GRANT DISTRIBU.</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>