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      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
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        <SubtotalsIncmProducingActyGrp>
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      <TrnsfrTransRlnNonchrtblEOGrp>
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        <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>
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      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>MORCELLI EQUIPMENT FINANCE INC</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1Txt>123 RIVERSIDE DRIVE SW</AddressLine1Txt>
          <CityNm>CARTERSVILLE</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30120</ZIPCd>
        </ContributorUSAddress>
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        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorPersonNm>JENA A SCOTT</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>220 WATKINS ROAD</AddressLine1Txt>
          <CityNm>CANTON</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
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        <PersonContributionInd>X</PersonContributionInd>
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      <ContributorInformationGrp>
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        <ContributorPersonNm>JUDY G DICKERSON</ContributorPersonNm>
        <ContributorUSAddress>
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          <CityNm>CANTON</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30115</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>2000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc3">
      <AccountingFeesDetail>
        <CategoryTxt>TAX PREPARATION FEES</CategoryTxt>
        <Amt>11205</Amt>
        <DisbursementsCharitablePrpsAmt>11205</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <LegalFeesSchedule documentId="RetDoc4">
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        <CategoryTxt>LEGAL FEES</CategoryTxt>
        <LegalFeesAmt>10010</LegalFeesAmt>
        <DisbursementsCharitablePrpsAmt>10010</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherExpensesSchedule documentId="RetDoc5">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>7705</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>7705</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>DUES AND SUBSCRIPTIONS</Desc>
        <RevenueAndExpensesPerBooksAmt>95</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>95</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>ADVERTISING EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>1320</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1320</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
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        <DisbursementsCharitablePrpsAmt>312</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
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        <DisbursementsCharitablePrpsAmt>24</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>CONTRACT LABOR</Desc>
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        <DisbursementsCharitablePrpsAmt>2376</DisbursementsCharitablePrpsAmt>
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    </OtherExpensesSchedule>
    <OtherNotesLoansRcvblLongSch documentId="RetDoc2">
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        <BorrowerNameGrp>
          <PersonNm>BELWIN INVESTMENT GROUP LLC</PersonNm>
        </BorrowerNameGrp>
        <InsiderRelationshipTxt>NONE</InsiderRelationshipTxt>
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        <BalanceDueAmt>1500000</BalanceDueAmt>
        <NoteDt>2017-11</NoteDt>
        <LoanMaturityDt>2021-11</LoanMaturityDt>
        <RepaymentTermsTxt>MONTHLY INTEREST / BALLON</RepaymentTermsTxt>
        <InterestRt>0.0414</InterestRt>
        <SecurityProvidedBorrowerTxt>NONE</SecurityProvidedBorrowerTxt>
        <LoanPurposeTxt>BUSINESS NEEDS</LoanPurposeTxt>
        <LenderConsiderationDesc>INTEREST PAID</LenderConsiderationDesc>
        <ConsiderationFMVAmt>1500000</ConsiderationFMVAmt>
      </OtherNotesLoansRcvblLongGrp>
      <OtherNotesLoansRcvblLongGrp>
        <BorrowerNameGrp>
          <PersonNm>BELWIN INVESTMENT GROUP LLC</PersonNm>
        </BorrowerNameGrp>
        <InsiderRelationshipTxt>NONE</InsiderRelationshipTxt>
        <LoanOriginalAmt>700000</LoanOriginalAmt>
        <BalanceDueAmt>700000</BalanceDueAmt>
        <NoteDt>2017-12</NoteDt>
        <LoanMaturityDt>2021-12</LoanMaturityDt>
        <RepaymentTermsTxt>MONTHLY INTEREST / BALLOON</RepaymentTermsTxt>
        <InterestRt>0.0411</InterestRt>
        <SecurityProvidedBorrowerTxt>NONE</SecurityProvidedBorrowerTxt>
        <LoanPurposeTxt>BUSINESS NEEDS</LoanPurposeTxt>
        <LenderConsiderationDesc>INTEREST PAID</LenderConsiderationDesc>
        <ConsiderationFMVAmt>700000</ConsiderationFMVAmt>
      </OtherNotesLoansRcvblLongGrp>
    </OtherNotesLoansRcvblLongSch>
    <SubstantialContributorsSch documentId="RetDoc6">
      <SubstantialContributorDetail>
        <PersonNm>MORCELLI EQUIPMENT FINANCE INC</PersonNm>
        <USAddress>
          <AddressLine1Txt>123 RIVERSIDE DRIVE SW</AddressLine1Txt>
          <CityNm>CARTERSVILLE</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30120</ZIPCd>
        </USAddress>
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    <TaxesSchedule documentId="RetDoc7">
      <TaxesDetail>
        <CategoryTxt>PAYROLL TAXES</CategoryTxt>
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        <DisbursementsCharitablePrpsAmt>7484</DisbursementsCharitablePrpsAmt>
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    </TaxesSchedule>
  </ReturnData>
</Return>