﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-07T08:53:42+00:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>991856619</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GRANT THORNTON ADVISORS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>75TH STATE ST 13TH FLOOR</AddressLine1Txt>
        <CityNm>BOSTON</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02109</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>363374327</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Land Education Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LAND</BusinessNameControlTxt>
      <PhoneNum>3123298200</PhoneNum>
      <USAddress>
        <AddressLine1Txt>430 N Michigan</AddressLine1Txt>
        <CityNm>Chicago</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>60611</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>FRED HEPLER</PersonNm>
      <PersonTitleTxt>CHAIRPERSON</PersonTitleTxt>
      <SignatureDt>2024-11-07</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>BRIDGET T ROCHE</PreparerPersonNm>
      <PTIN>P01390592</PTIN>
      <PhoneNum>6177237900</PhoneNum>
      <PreparationDt>2024-11-07</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="IRS990EZ" softwareId="23017437" softwareVersionNum="2023v5.1">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>https://www.rliland.com/LEF</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>187953</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>33150</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>16281</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>83876</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>77915</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>5961</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="33150" referenceDocumentId="IRS990ScheduleG">54646</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>26621</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>28025</SpecialEventsNetIncomeLossAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>0</OtherRevenueTotalAmt>
      <TotalRevenueAmt>83417</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>17655</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>12304</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>15</OtherExpensesTotalAmt>
      <TotalExpensesAmt>29974</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>53443</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>347375</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>20739</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>421557</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>347375</BOYAmt>
        <EOYAmt>472550</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>347375</BOYAmt>
        <EOYAmt>472550</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>50993</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>347375</BOYAmt>
        <EOYAmt>421557</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>FUND EDUCATION RELATIVE TO THE DEVELOPMENT AND WISE UTILIZATION OF LAND.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Provide support and build educational programs regarding use of land around the country.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>17655</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>17655</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>17655</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRED HEPLER</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHNNY MCALLISTER</PersonNm>
        <TitleTxt>CO-CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Minor Taylor</PersonNm>
        <TitleTxt>PAST CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>A LLOYD THOMAS</PersonNm>
        <TitleTxt>SECRETARY/TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.000</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Randy Hertz</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.500</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CALEB MCDOW</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.500</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FLO SAYRE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.500</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM SMITH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.500</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BOB TURNER</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.500</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Chuck Wingert</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.500</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>IL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>National Association of REALTORS</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>430 N Michigan</AddressLine1Txt>
          <CityNm>Chicago</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>60611</ZIPCd>
        </USAddress>
        <PhoneNum>3123298444</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="23017437" softwareVersionNum="2023v5.1">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>17350</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>6425</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6700</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>92753</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>33150</CurrentTaxYearAmt>
        <TotalAmt>156378</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>17350</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>6425</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6700</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>92753</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>33150</CurrentTaxYearAmt>
        <TotalAmt>156378</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>36684</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>119694</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>9141</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>6441</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>9229</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6946</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>16281</CurrentTaxYearAmt>
        <TotalAmt>48038</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>21521</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9695</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>13257</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>34785</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>54646</CurrentTaxYearAmt>
        <TotalAmt>133904</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>338320</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>0</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.3538</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.3647</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part II, Line 10 Other Income</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION - FUNDRAISING INCOME, COLUMN A - 21521.0, COLUMN B - 9695.0, COLUMN C - 13257.0, COLUMN D - 34785.0, COLUMN E - 54646.0, COLUMN F - 133904.0;</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="23017437" softwareVersionNum="2023v5.1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="23017437" softwareVersionNum="2023v5.1">
      <FundraisingEventInformationGrp>
        <Event1Nm>COWBOY AUCTION</Event1Nm>
        <GrossReceiptsEvent1Amt>87796</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>33150</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>54646</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>481</NonCashPrizesEvent1Amt>
        <FoodAndBeverageEvent1Amt>18729</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>7411</OtherDirectExpensesEvent1Amt>
        <GrossRevenueEvent2Amt>0</GrossRevenueEvent2Amt>
        <GrossRevenueOtherEventsAmt>0</GrossRevenueOtherEventsAmt>
        <GrossReceiptsTotalAmt>87796</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>33150</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>54646</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>481</NonCashPrizesTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>18729</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>7411</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>26621</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>28025</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017437" softwareVersionNum="2023v5.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10 Grants Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY:SCHOLARSHIPS;GRANTEE NAME:;GRANTEE ADDRESS: , , NONE, , US;AMOUNT:17655;RELATIONSHIP:;</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16 Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>ATTORNEY GENERAL FILING FEE - 15;</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20 Net Assets Change</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED Gain(Loss) ON INVESTMENTS - 20739;</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 26b Total Liabilities</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE - BOY:0,EOY:50993;</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part III, Exempt Purpose PRIMARY EXEMPT PURPOSE</FormAndLineReferenceDesc>
        <ExplanationTxt>FUND EDUCATION RELATIVE TO THE DEVELOPMENT AND WISE UTILIZATION OF LAND.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>