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          <RelatedOrExemptFunctionIncmAmt>8448</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>40448</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="RetDoc3">
      <AccountingFeesDetail>
        <CategoryTxt>INDIRECT ACCOUNTING FEES</CategoryTxt>
        <Amt>1200</Amt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="RetDoc4">
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND</PropertyDesc>
        <AcquiredDt>2012-01-25</AcquiredDt>
        <CostOrOtherBasisAmt>381354</CostOrOtherBasisAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BUILDING</PropertyDesc>
        <AcquiredDt>2012-01-25</AcquiredDt>
        <CostOrOtherBasisAmt>107562</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>11571</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>27.5000</LifeRt>
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        <AdjustedNetIncomeAmt>3911</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LEASEHOLD IMPROVEMENT</PropertyDesc>
        <AcquiredDt>2012-01-25</AcquiredDt>
        <CostOrOtherBasisAmt>50000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>26896</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>641</CurrentYearExpenseAmt>
        <AdjustedNetIncomeAmt>641</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="RetDoc5">
      <LandEtcGrp>
        <CostOrOtherBasisAmt>157562</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>43019</AccumulatedDepreciationAmt>
        <BookValueAmt>114543</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CostOrOtherBasisAmt>381354</CostOrOtherBasisAmt>
        <BookValueAmt>381354</BookValueAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherExpensesSchedule documentId="RetDoc6">
      <OtherExpensesScheduleGrp>
        <Desc>37 CLAY IRVINE CA</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MANEGEMENT EXPENSE</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PRINTING FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>240</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>236</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TELECOMM FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>138</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MANAGEMENT FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>3873</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PROGRAM FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>700</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGE</Desc>
        <RevenueAndExpensesPerBooksAmt>29</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OTHER EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>636</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OTHER EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>1</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc7">
      <OtherIncomeDetail>
        <Desc>MEMBERSHIP DUES</Desc>
        <RevenueAndExpensesPerBooksAmt>5088</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>5088</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>37 CLAY IRVINE CA</Desc>
        <RevenueAndExpensesPerBooksAmt>32000</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>32000</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>ENERGY TRANSFER K-1</Desc>
        <RevenueAndExpensesPerBooksAmt>-1913</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>-1913</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherLiabilitiesSchedule documentId="RetDoc8">
      <OtherLiabilitiesDetail>
        <Desc>TENANT SECURITY DEPOSIT</Desc>
        <BOYBookValueAmt>3000</BOYBookValueAmt>
        <EOYBookValueAmt>3000</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
    <OtherProfessionalFeesSchedule documentId="RetDoc9">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>INDIRECT OTHER PROFESSIONAL FEES</CategoryTxt>
        <Amt>215</Amt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="RetDoc10">
      <TaxesDetail>
        <CategoryTxt>INDIRECT TAXES/LICENSES</CategoryTxt>
        <Amt>14090</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>