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        <EOYAmt>0</EOYAmt>
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        <BOYAmt>482181</BOYAmt>
        <EOYAmt>300716</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>-181465</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>0</NetUnrlzdGainsLossesInvstAmt>
      <DonatedServicesAndUseFcltsAmt>0</DonatedServicesAndUseFcltsAmt>
      <InvestmentExpenseAmt>0</InvestmentExpenseAmt>
      <PriorPeriodAdjustmentsAmt>0</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DIANE EARLL</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
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        <CompensationBasedOnRltdOrgsAmt>539266</CompensationBasedOnRltdOrgsAmt>
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        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
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        <TotalCompensationRltdOrgsAmt>539266</TotalCompensationRltdOrgsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE RELATIONSHIP THAT EXISTS BETWEEN USG CORPORATION AND USG CORPORATION EMPLOYEE BENEFIT TRUST IS AS FOLLOWS: USG CORPORATION EMPLOYEE BENEFIT TRUST ASSETS ARE USED TO FUND THE HEALTH, DISABILITY AND DEPENDENT CARE CLAIMS SUBMITTED BY EMPLOYEES TO USG CORPORATION AND ITS SUBSIDIARIES.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part VI, Section A, Line 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>REASON FOR THE ANSWER OF NO GIVEN FOR PART VI SECTION A QUESTIONS 8A AND 8B. THE USG CORPORATION EMPLOYEE BENEFIT TRUST FUND SIMPLY HOLDS THE EMPLOYEE CONTRIBUTIONS IN THE BANK ACCOUNT THAT EARNS INTEREST AND THEN USES THE FUNDS TO PAYOUT EMPLOYEE BENEFITS. DUE TO THE NATURE OF THE ACTIVITY IN THE EMPLOYEE BENEFIT TRUST THERE ARE NO MEETINGS HELD AND THEREFORE NO MINUTES ARE KEPT ON A FORMAL BASIS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>THE USG CORPORATION EMPLOYEE BENEFIT TRUST GOES THROUGH MULTIPLE LEVELS OF REVIEW WITHIN THE ORGANIZATION. THE TAX DEPARTMENT RECEIVES THE FINANCIAL INFORMATION FROM THE PLAN ADMINISTRATOR THE TAX RETURN IS THEN COMPLETED AND REVIEWED BY A MANAGER WITHIN THE TAX DEPARTMENT. THE RETURN IS GIVEN TO THE ADMINISTRATOR FOR FINAL REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>THE STATEMENT IN RESPONSE TO PART VI LINE 12 - CONFLICT OF INTEREST.USG CORPORATION'S CODE OF CONDUCT IS POSTED ON USG CORPORATION WEBSITE WWW.USG.COM. WITHIN THE CODE OF CONDUCT IS THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. EACH EMPLOYEE OF THE USG CORPORATION IS TRAINED AND SURVEYED ON THE POLICIES WITHIN THE CORPORATION'S CODE OF CONDUCT INCLUDING CONFLICT OF INTEREST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>INFORMATION AVAILABLE TO THE PUBLIC USG'S GOVERNING DOCUMENTS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALL MADE AVAILABLE TO THE PUBLIC AT WWW.USG.COM.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VII, List Of Officers</FormAndLineReferenceDesc>
        <ExplanationTxt>| Employee Name:, Description:| DIANE EARLL, INFORMATION REGARDING PART VII - COMPENSATION OF OFFICERS DIRECTORS TRUSTEES ANDKEY EMPLOYEES. DIANE EARLL IS THE PLAN ADMINISTRATOR OF USG CORPORATION EMPLOYEE BENEFIT TRUST FEIN 36-2944181.SHE DOES NOT RECEIVE ANY COMPENSATION FROM THE TRUST. DIANE EARLL IS CHIEF HUMAN RESOURCES OFFICER AT USG CORPORATION FEIN 36-3329400.|</ExplanationTxt>
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          <BusinessNameLine1Txt>USG FOUNDATION INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>550 W ADAMS ST</AddressLine1Txt>
          <CityNm>CHICAGO</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>60661</ZIPCd>
        </USAddress>
        <EIN>362984045</EIN>
        <PrimaryActivitiesTxt>CHARITABLE DONATIONS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(c)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>PF</PublicCharityStatusTxt>
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          <CityNm>CHICAGO</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>60661</ZIPCd>
        </USAddress>
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        <PrimaryActivitiesTxt>HOLDING COMPANY</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IL</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C corp</EntityTypeTxt>
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        <ShareOfEOYAssetsAmt>0</ShareOfEOYAssetsAmt>
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      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
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      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
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      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
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