﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2016v3.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2017-04-17T14:49:17+00:00</ReturnTs>
    <TaxPeriodEndDt>2016-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>813654053</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CERTIFIED FINANCIAL &amp; TAX</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>17 OLD KINGS RD N STE D</AddressLine1Txt>
        <CityNm>PALM COAST</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>321378283</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2016-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>593670526</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE HEISER FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>HEIS</BusinessNameControlTxt>
      <PhoneNum>3869869414</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3 PAVILION CT</AddressLine1Txt>
        <CityNm>PALM COAST</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32137</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>FRANCES HEISER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>3869869414</PhoneNum>
      <SignatureDt>2017-04-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>STEPHEN BARNIER CPA</PreparerPersonNm>
      <PTIN>P00646386</PTIN>
      <PhoneNum>3864454997</PhoneNum>
      <PreparationDt>2017-04-09</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <AtSubmissionCreationDeviceId>2343281B0742AA0D67401F6B31A9D18D1C7A4D71</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>44B4A3C7E877404601CF885AB8FBA9678FFAD0AF</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2016</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="RetDoc1">
      <AddressChangeInd>X</AddressChangeInd>
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>81240</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>50000</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>46</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>46</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>46</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt referenceDocumentId="RetDoc3">-1176</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>26689</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>809</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>48870</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>855</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>46</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc2">400</AccountingFeesRevAndExpnssAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc5">1</TaxesRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc4">1500</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>1500</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>1901</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>1500</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>1000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>1000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>2901</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>2500</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>45969</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>855</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>46</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>35271</CashBOYAmt>
        <CashEOYAmt>81240</CashEOYAmt>
        <CashEOYFMVAmt>81240</CashEOYFMVAmt>
        <TotalAssetsBOYAmt>35271</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>81240</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>81240</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
        <UnrestrictedBOYAmt>35271</UnrestrictedBOYAmt>
        <UnrestrictedEOYAmt>81240</UnrestrictedEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>35271</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>81240</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>35271</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>81240</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>35271</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>45969</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>81240</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>81240</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapitalGainNetIncomeAmt>809</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>false</LiableSection4942TaxInd>
        <AdjustedQlfyDistriYr1Amt>1500</AdjustedQlfyDistriYr1Amt>
        <NetVlNoncharitableAssetsYr1Amt>24892</NetVlNoncharitableAssetsYr1Amt>
        <DistributionYr1Rt>0.060260</DistributionYr1Rt>
        <AdjustedQlfyDistriYr2Amt>3949</AdjustedQlfyDistriYr2Amt>
        <NetVlNoncharitableAssetsYr2Amt>36554</NetVlNoncharitableAssetsYr2Amt>
        <DistributionYr2Rt>0.108032</DistributionYr2Rt>
        <AdjustedQlfyDistriYr3Amt>1240</AdjustedQlfyDistriYr3Amt>
        <AdjustedQlfyDistriYr4Amt>1149</AdjustedQlfyDistriYr4Amt>
        <AdjustedQlfyDistriYr5Amt>1898</AdjustedQlfyDistriYr5Amt>
        <TotalDistributionRt>0.168292</TotalDistributionRt>
        <AverageDistributionRt>0.084146</AverageDistributionRt>
        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <NetInvestmentIncomePctAmt>9</NetInvestmentIncomePctAmt>
        <AdjNonchrtblNetInvstIncmPctAmt>9</AdjNonchrtblNetInvstIncmPctAmt>
        <QualifyingDistributionsAmt>2500</QualifyingDistributionsAmt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <DomesticOrgMeetingSect4940eInd>X</DomesticOrgMeetingSect4940eInd>
        <InvestmentIncomeExciseTaxAmt>9</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>9</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>9</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>9</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>WWW.THEHEISERFOUNDATION.ORG</WebsiteAddressTxt>
        <IndividualWithBooksNm>FRANCES HEISER</IndividualWithBooksNm>
        <PhoneNum>3869869414</PhoneNum>
        <LocationOfBooksForeignAddress>
          <AddressLine1Txt>10 LIVE OAK LANE</AddressLine1Txt>
          <CityNm>PALM COAST</CityNm>
          <CountryCd>UV</CountryCd>
          <ForeignPostalCd>32137</ForeignPostalCd>
        </LocationOfBooksForeignAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>FRANCES HEISER</PersonNm>
          <USAddress>
            <AddressLine1Txt>10 LIVE OAK LANE</AddressLine1Txt>
            <CityNm>PALM COAST</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>32137</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>GARY SHERWOOD</PersonNm>
          <USAddress>
            <AddressLine1Txt>10238 JAMES RIVER ROAD</AddressLine1Txt>
            <CityNm>SHIPMAN</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>22974</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>LINDA KEITH</PersonNm>
          <USAddress>
            <AddressLine1Txt>10 BEACH STREET</AddressLine1Txt>
            <CityNm>ST AUGUSTINE</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>32080</ZIPCd>
          </USAddress>
          <TitleTxt>OFFICER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ROB WITT</PersonNm>
          <USAddress>
            <AddressLine1Txt>2483 CYPRESS TRACE CIRCLE</AddressLine1Txt>
            <CityNm>ORLANDO</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>32825</ZIPCd>
          </USAddress>
          <TitleTxt>OFFICER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>0</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>0</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>0</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <TaxBasedOnInvestmentIncomeAmt>9</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>9</TotalTaxAmt>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>2500</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>2500</QualifyingDistributionsAmt>
        <PctSect4940eOrgNetInvstIncmAmt>9</PctSect4940eOrgNetInvstIncmAmt>
        <AdjustedQualifyingDistriAmt>2491</AdjustedQualifyingDistriAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>1900</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>1150</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>1240</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>2123</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>285</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>6698</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>2500</QualifyingDistributionsAmt>
        <RemainingDistriFromCorpusAmt>2500</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>9198</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>1900</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>7298</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>1150</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>1240</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>2123</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>285</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>2500</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>PALM COAST ARTS FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>210 OLD KINGS ROAD S 900</AddressLine1Txt>
            <CityNm>PALM COAST</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>32136</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>ARTS IN FLAGLER COUNTY, FL</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>1000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DivAndIntFromSecPartVIIGrp>
          <RelatedOrExemptFunctionIncmAmt>46</RelatedOrExemptFunctionIncmAmt>
        </DivAndIntFromSecPartVIIGrp>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>-1176</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>-1130</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>-1130</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <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="RetDoc2">
      <AccountingFeesDetail>
        <CategoryTxt>INDIRECT ACCOUNTING FEES</CategoryTxt>
        <Amt>400</Amt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <GainLossSaleOtherAssetsSch documentId="RetDoc3">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>VOYA</AssetDesc>
        <AcquiredDt>2015-12</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2016-12</SoldDt>
        <GrossSalesPriceAmt>674</GrossSalesPriceAmt>
        <BasisAmt>666</BasisAmt>
        <TotalNetAmt>8</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>VOYA</AssetDesc>
        <AcquiredDt>2014-12</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2016-12</SoldDt>
        <GrossSalesPriceAmt>25206</GrossSalesPriceAmt>
        <BasisAmt>27199</BasisAmt>
        <TotalNetAmt>-1993</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <OtherExpensesSchedule documentId="RetDoc4">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CHARITABLE DONATIONS</Desc>
        <RevenueAndExpensesPerBooksAmt>1500</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1500</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <TaxesSchedule documentId="RetDoc5">
      <TaxesDetail>
        <CategoryTxt>INDIRECT TAXES/LICENSES</CategoryTxt>
        <Amt>1</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>