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          <RelationshipStatementTxt>which currently receives all of its income from the interest in temporary</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>4,7,11</LineNumberTxt>
          <RelationshipStatementTxt>cash investments and from its 1 % investment in Blue Star Holdings, LLC,</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>4,7,11</LineNumberTxt>
          <RelationshipStatementTxt>and from contributions.</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>4,7,11</LineNumberTxt>
          <RelationshipStatementTxt>The Arbor Charitable Foundation, Inc. intends to financially support religious,</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>4,7,11</LineNumberTxt>
          <RelationshipStatementTxt>charitable &amp; educational causes. (See also the attachment identified in #11,</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>4,7,11</LineNumberTxt>
          <RelationshipStatementTxt>Part XVI-A)</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <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>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule-01">
      <AccountingFeesDetail>
        <CategoryTxt>Hayes CPA PLLC Tax Return Preparation</CategoryTxt>
        <Amt>2040</Amt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <GainLossSaleOtherAssetsSch documentId="GainLossSaleOtherAssetsSch-01">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>Sale of Stocks from K-1</AssetDesc>
        <HowAcquiredTxt>Purchased</HowAcquiredTxt>
        <GrossSalesPriceAmt>249</GrossSalesPriceAmt>
        <BasisAmt>245</BasisAmt>
        <TotalNetAmt>4</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>Sale of Stocks from K-1</AssetDesc>
        <HowAcquiredTxt>Purchased</HowAcquiredTxt>
        <GrossSalesPriceAmt>2285</GrossSalesPriceAmt>
        <BasisAmt>1583</BasisAmt>
        <TotalNetAmt>702</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>Sale of Stocks from K-1</AssetDesc>
        <HowAcquiredTxt>Purchased</HowAcquiredTxt>
        <GrossSalesPriceAmt>422</GrossSalesPriceAmt>
        <BasisAmt>268</BasisAmt>
        <TotalNetAmt>154</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule-01">
      <OtherExpensesScheduleGrp>
        <Desc>Non-Deductible Expenses from K-1</Desc>
        <RevenueAndExpensesPerBooksAmt>13</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>13</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>13</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Safe Deposit Box Fee</Desc>
        <RevenueAndExpensesPerBooksAmt>90</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>90</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>90</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Bank Charges</Desc>
        <RevenueAndExpensesPerBooksAmt>60</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>60</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>60</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSchedule2-01">
      <OtherIncomeDetail>
        <Desc>Other Loss</Desc>
        <RevenueAndExpensesPerBooksAmt>-6</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>-6</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>-6</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>Tax-Exempt Income</Desc>
        <RevenueAndExpensesPerBooksAmt>55</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>55</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>55</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>Capital Gain Distributions</Desc>
        <RevenueAndExpensesPerBooksAmt>41</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>41</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>41</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>Nondividend Distributions</Desc>
        <RevenueAndExpensesPerBooksAmt>25</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>25</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>25</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedu-01">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>Trustee Fees from K-1 Investment of assets in LLC</CategoryTxt>
        <Amt>409</Amt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule-01">
      <TaxesDetail>
        <CategoryTxt>Foreign tax from K-1</CategoryTxt>
        <Amt>26</Amt>
        <NetInvestmentIncomeAmt>26</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>26</AdjustedNetIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>