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          <AddressLine1Txt>2960 CHRISTOPHER ROAD</AddressLine1Txt>
          <CityNm>HAZARD</CityNm>
          <StateAbbreviationCd>KY</StateAbbreviationCd>
          <ZIPCd>41701</ZIPCd>
        </USAddress>
        <RecipientEIN>620484177</RecipientEIN>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>43424</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CHURCH OF GOD INTERNATIONAL OFFICES</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>2490 KEITH STREET</AddressLine1Txt>
          <CityNm>CLEVELAND</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37320</ZIPCd>
        </USAddress>
        <RecipientEIN>620484177</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>5000</CashGrantAmt>
        <NonCashAssistanceAmt>5848</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>HUMANITARIANAID</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CHURCH OF GOD MISSION BOARD</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>238 CNR 239TH STREET</AddressLine1Txt>
          <CityNm>CAROLINA</CityNm>
          <StateAbbreviationCd>PR</StateAbbreviationCd>
          <ZIPCd>00982</ZIPCd>
        </USAddress>
        <RecipientEIN>620484177</RecipientEIN>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>105519</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CIS DEVELOPMENT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>40D COTTERS LANE</AddressLine1Txt>
          <CityNm>EAST BRUNSWICK</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>08816</ZIPCd>
        </USAddress>
        <RecipientEIN>223304404</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <NonCashAssistanceAmt>2094550</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>HUMANITARIANAID</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CITY OF LUMBERTON</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>500 NORTH CEDAR STREET</AddressLine1Txt>
          <CityNm>LUMBERTON</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28358</ZIPCd>
        </USAddress>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <NonCashAssistanceAmt>28464</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CITY OF REFUGE INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1300 JOSEPH E BOONE BOULEVARD</AddressLine1Txt>
          <CityNm>ATLANTA</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30314</ZIPCd>
        </USAddress>
        <RecipientEIN>582194642</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <NonCashAssistanceAmt>20064</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>HUMANITARIANAID</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>COMPASSION ATLANTA</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1300 JOSEPH E BOONE BOULEVARD</AddressLine1Txt>
          <CityNm>ATLANTA</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30314</ZIPCd>
        </USAddress>
        <RecipientEIN>582194642</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <NonCashAssistanceAmt>7603</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>HUMANITARIANAID</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CONWAY CHURCH OF GOD</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>3111 CULTRA ROAD</AddressLine1Txt>
          <CityNm>CONWAY</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29526</ZIPCd>
        </USAddress>
        <RecipientEIN>620484177</RecipientEIN>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>16996</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CORNERSTONE CHURCH OF GOD</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>2304 US-70</AddressLine1Txt>
          <CityNm>NEW BERN</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28560</ZIPCd>
        </USAddress>
        <RecipientEIN>620484177</RecipientEIN>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>29163</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>DELIVERING GOOD INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>266 WEST 37TH STREET 22ND FLOOR</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10018</ZIPCd>
        </USAddress>
        <RecipientEIN>133300271</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <NonCashAssistanceAmt>226800</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>HUMANITARIANAID</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>FAMILY WORSHIP CENTER COG</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1760 US-84</AddressLine1Txt>
          <CityNm>CAIRO</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>39828</ZIPCd>
        </USAddress>
        <RecipientEIN>620484177</RecipientEIN>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>10712</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>FARM SHARE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>14125 SW 320TH STREET</AddressLine1Txt>
          <CityNm>HOMESTEAD</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33033</ZIPCd>
        </USAddress>
        <RecipientEIN>650342192</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <NonCashAssistanceAmt>86471</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>HUMANITARIANAID</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>FIRST AMERICAN DREAM CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PMB 216 1300 WEST 1-40 FRONTAGE</AddressLine1Txt>
          <CityNm>GALLUP</CityNm>
          <StateAbbreviationCd>NM</StateAbbreviationCd>
          <ZIPCd>87301</ZIPCd>
        </USAddress>
        <RecipientEIN>311554733</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <NonCashAssistanceAmt>35360</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>HUMANITARIANAID</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>GEMA GEORGIA FORESTRY COMM</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>5645 RIGGINS MILL ROAD</AddressLine1Txt>
          <CityNm>DRY BRANCH</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>31020</ZIPCd>
        </USAddress>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <NonCashAssistanceAmt>53040</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>GEMA WAYNE STATE PRISON</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1007 SHED ROAD</AddressLine1Txt>
          <CityNm>ODUM</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>31555</ZIPCd>
        </USAddress>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <NonCashAssistanceAmt>35360</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>GLEANING FOR THE WORLD</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 645</AddressLine1Txt>
          <CityNm>CONCORD</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>24538</ZIPCd>
        </USAddress>
        <RecipientEIN>541930105</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <NonCashAssistanceAmt>1116144</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>HUMANITARIANAID</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>GOD'S PIT CREW</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>2499 MAIN STREET</AddressLine1Txt>
          <CityNm>DANVILLE</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>24541</ZIPCd>
        </USAddress>
        <RecipientEIN>541974979</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <NonCashAssistanceAmt>8165</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>HUMANITARIANAID</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>GOLDSBORO WORSHIP CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>900 W NEW HOPE ROAD</AddressLine1Txt>
          <CityNm>GOLDSBORO</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>27534</ZIPCd>
        </USAddress>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>7776</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>GREENVILLE CHURCH OF GOD</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>3105 S MEMORIAL DRIVE</AddressLine1Txt>
          <CityNm>GREENVILLE</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>27834</ZIPCd>
        </USAddress>
        <RecipientEIN>620484177</RecipientEIN>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>27859</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>HOSANNA CHURCH</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1690 VIERLING DRIVE EAST</AddressLine1Txt>
          <CityNm>SHAKOPEE</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55379</ZIPCd>
        </USAddress>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>35360</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>JOURNEY CHURCH OF GOD</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 412</AddressLine1Txt>
          <CityNm>WHITEVILLE</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28472</ZIPCd>
        </USAddress>
        <RecipientEIN>561376515</RecipientEIN>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>29299</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>KNOXVILLE DREAM CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1444 BREDA DRIVE</AddressLine1Txt>
          <CityNm>KNOXVILLE</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37918</ZIPCd>
        </USAddress>
        <RecipientEIN>412269686</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <NonCashAssistanceAmt>30816</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>HUMANITARIANAID</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LIBERTY MINISTRIES CHURCH OF GOD</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>4840 MARYSVILLE BOULEVARD</AddressLine1Txt>
          <CityNm>SACRAMENTO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95838</ZIPCd>
        </USAddress>
        <RecipientEIN>620484177</RecipientEIN>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>582146</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LIVING WORD FELLOWSHIP</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>500 E 19TH STREET</AddressLine1Txt>
          <CityNm>PANAMA CITY</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32405</ZIPCd>
        </USAddress>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>7632</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MEN AND WOMEN OF ACTION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>4235 TL ROGERS STREET NE</AddressLine1Txt>
          <CityNm>CLEVELAND</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37312</ZIPCd>
        </USAddress>
        <RecipientEIN>474358128</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <NonCashAssistanceAmt>118886</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>HUMANITARIANAID</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NETWORK OF PROMISE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>4626 KEENE ROAD</AddressLine1Txt>
          <CityNm>PLANT CITY</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33565</ZIPCd>
        </USAddress>
        <RecipientEIN>331120513</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <NonCashAssistanceAmt>2313470</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>HUMANITARIANAID</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NEW BERN CHURCH OF GOD</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1230 COLONY DRIVE</AddressLine1Txt>
          <CityNm>NEW BERN</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28562</ZIPCd>
        </USAddress>
        <RecipientEIN>620484177</RecipientEIN>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>34727</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NEW LIFE WORSHIP COG</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>7680 PEMBROKE ROAD</AddressLine1Txt>
          <CityNm>MIRAMAR</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33023</ZIPCd>
        </USAddress>
        <RecipientEIN>620484177</RecipientEIN>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>25122</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NORTH CLEVELAND CHURCH OF GOD</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>335 11TH STREET NE</AddressLine1Txt>
          <CityNm>CLEVELAND</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37311</ZIPCd>
        </USAddress>
        <RecipientEIN>620484177</RecipientEIN>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>39947</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>HUMANITARIANAID</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PINE VALLEY CHURCH OF GOD</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>3810 SHIPYARD BOULEVARD</AddressLine1Txt>
          <CityNm>WILMINGTON</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28403</ZIPCd>
        </USAddress>
        <RecipientEIN>620484177</RecipientEIN>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>7776</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PITTSBURG CHURCH OF GOD</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1107 NORTH TUCKER STREET</AddressLine1Txt>
          <CityNm>PITTSBURG</CityNm>
          <StateAbbreviationCd>KS</StateAbbreviationCd>
          <ZIPCd>66762</ZIPCd>
        </USAddress>
        <RecipientEIN>620484177</RecipientEIN>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>17680</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>QUITMAN CHURCH OF GOD</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1405 EAST SCREVEN STREET</AddressLine1Txt>
          <CityNm>QUITMAN</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>31643</ZIPCd>
        </USAddress>
        <RecipientEIN>620484177</RecipientEIN>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>35360</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>RIEGELWOOD BAPTIST CHURCH</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>103 NC-87</AddressLine1Txt>
          <CityNm>RIEGELWOOD</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28456</ZIPCd>
        </USAddress>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>71746</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>RIVERS OF LIFE CHRISTIAN CHURCH</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>583 S REILLY ROAD</AddressLine1Txt>
          <CityNm>FAYETTEVILLE</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28314</ZIPCd>
        </USAddress>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>27859</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>RIVERS OF LIVING WATER COG</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1764 BINGHAM DRIVE</AddressLine1Txt>
          <CityNm>FAYETTEVILLE</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28304</ZIPCd>
        </USAddress>
        <RecipientEIN>620484177</RecipientEIN>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>8592</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SADDLETREE CHURCH OF GOD</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1508 RENNERT ROAD</AddressLine1Txt>
          <CityNm>LUMBERTON</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28360</ZIPCd>
        </USAddress>
        <RecipientEIN>620484177</RecipientEIN>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>72642</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SECOND GENESIS MINISTRIES INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>3374 US-411</AddressLine1Txt>
          <CityNm>WHITE</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30184</ZIPCd>
        </USAddress>
        <RecipientEIN>272643778</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <NonCashAssistanceAmt>21407</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SHILOH MISSIONARY BAPTIST CHURCH</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>890 EVANGELINE DRIVE</AddressLine1Txt>
          <CityNm>VIDOR</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>77662</ZIPCd>
        </USAddress>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>106295</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>HUMANITARIANAID</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SPIRIT OF LIFE CHURCH OF GOD</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>180 OVERLAND ROAD</AddressLine1Txt>
          <CityNm>CLINTON</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28328</ZIPCd>
        </USAddress>
        <RecipientEIN>620484177</RecipientEIN>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>20050</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SPRINGFIELD COMMUNITY CHURCH</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>615 TRANSMITTER ROAD</AddressLine1Txt>
          <CityNm>PANAMA CITY</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32401</ZIPCd>
        </USAddress>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>6979</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SYSCO RALEIGH LLC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1032 BAUGH ROAD</AddressLine1Txt>
          <CityNm>SELMA</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>27576</ZIPCd>
        </USAddress>
        <NonCashAssistanceAmt>25540</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>TANGLEWOOD CHURCH OF GOD</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>2103 ROUSE ROAD</AddressLine1Txt>
          <CityNm>KINSTON</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28504</ZIPCd>
        </USAddress>
        <RecipientEIN>620484177</RecipientEIN>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>28464</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>TENNESSEE HIGHWAY PATROL</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>4120 CUMMINGS HIGHWAY</AddressLine1Txt>
          <CityNm>CHATTANOOGA</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37419</ZIPCd>
        </USAddress>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <NonCashAssistanceAmt>9822</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>THE AVENUE CHURCH</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>6057 ANDREW JOHNSON HWY</AddressLine1Txt>
          <CityNm>TALBOTT</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37877</ZIPCd>
        </USAddress>
        <RecipientEIN>263575036</RecipientEIN>
        <IRCSectionDesc>CHURCH</IRCSectionDesc>
        <NonCashAssistanceAmt>10348</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>HUMANITARIANAID</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>THE CARING PLACE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>130 WILDWOOD AVENUE SE</AddressLine1Txt>
          <CityNm>CLEVELAND</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37311</ZIPCd>
        </USAddress>
        <NonCashAssistanceAmt>21773</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>HUMANITARIANAID</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>WATERBOYS LLC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>2091 CANDIES LANE NW</AddressLine1Txt>
          <CityNm>CLEVELAND</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37312</ZIPCd>
        </USAddress>
        <NonCashAssistanceAmt>5933</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF</NonCashAssistanceDesc>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>WESTROCK</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>701 MANUFACTURERS ROAD</AddressLine1Txt>
          <CityNm>CHATTANOOGA</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37405</ZIPCd>
        </USAddress>
        <NonCashAssistanceAmt>3544602</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>HUMANITARIANAID</NonCashAssistanceDesc>
      </RecipientTable>
    </IRS990ScheduleI>
    <IRS990ScheduleM documentId="RetDoc7">
      <ClothingAndHouseholdGoodsGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <NoncashContributionsRptF990Amt>13123203</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV - 60% OF RETAIL PRICE</MethodOfDeterminingRevenuesTxt>
      </ClothingAndHouseholdGoodsGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>BLDG SUPP/MISC.</Desc>
        <ContributionCnt>4</ContributionCnt>
        <NoncashContributionsRptF990Amt>76238717</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV - 60% OF RETAIL PRICE</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>DISASTER RELIEF</Desc>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>2205528</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV - 60% OF RETAIL PRICE</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>FOOD/MEDICAL</Desc>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>2502771</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV - 60% OF RETAIL PRICE</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>true</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc8">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>KEVIN BROOKS - COG INTERNATIONAL DAVID LORENCY BOARD MEMBER PRESIDENT BUSINESS RELATIONSHIP GARY W. SEARS - COG INTERNATIONAL DAVID LORENCY BOARD MEMBER PRESIDENT BUSINESS RELATIONSHIP WALLACE SIBLEY - COG INTERNATIONAL DAVID LORENCY BOARD MEMBER PRESIDENT BUSINESS RELATIONSHIP MITCHELL CORDER - COG INTERNATIONAL DAVID LORENCY CHAIRMAN/CEO PRESIDENT BUSINESS RELATIONSHIP DENNIS WATKINS - COG INTERNATIONAL DAVID LORENCY C. SECRETARY PRESIDENT BUSINESS RELATIONSHIP DAVID BLAIR - COG INTERNATIONAL DAVID LORENCY BOARD MEMBER PRESIDENT BUSINESS RELATIONSHIP TOM MADDEN - COG INTERNATIONAL DAVID LORENCY BOARD MEMBER PRESIDENT BUSINESS RELATIONSHIP</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 RETURN IS REVIEWED BY MANAGEMENT BEFORE IT IS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc9">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>CHURCH OF GOD INTERNATIONAL</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>2490 KEITH STREET</AddressLine1Txt>
          <CityNm>CLEVELAND</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>373202430</ZIPCd>
        </USAddress>
        <EIN>620484177</EIN>
        <PrimaryActivitiesTxt>CHURCH</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>TN</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>1</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>OC TRUCKING INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>114 STUART ROAD NE 245</AddressLine1Txt>
          <CityNm>CLEVELAND</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37312</ZIPCd>
        </USAddress>
        <PrimaryActivitiesTxt>LEASING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>TN</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <OwnershipPct>1.00000</OwnershipPct>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>true</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>true</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>true</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>OC TRUCKING INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>K</TransactionTypeTxt>
        <InvolvedAmt>34000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>COG INTERNATIONAL OFFICES</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>C</TransactionTypeTxt>
        <InvolvedAmt>45620</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>COG INTERNATIONAL OFFICES</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>B</TransactionTypeTxt>
        <InvolvedAmt>5848</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV - 60% OF RETAIL PRICE</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>COG INTERNATIONAL OFFICES</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>B</TransactionTypeTxt>
        <InvolvedAmt>5000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>