﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.1">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-05-28T12:28:01-05:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>ROORDA PIQUET &amp; BESSEE INC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>5995 BROCKTON AVENUE/2ND FLOOR</AddressLine1>
        <City>RIVERSIDE</City>
        <State>CA</State>
        <ZIPCode>92506</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990PF</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>943301040</EIN>
      <Name>
        <BusinessNameLine1>WINGATE FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>WING</NameControl>
      <Phone>7077852774</Phone>
      <USAddress>
        <AddressLine1>2451 KNOB HILL DR</AddressLine1>
        <City>RIVERSIDE</City>
        <State>CA</State>
        <ZIPCode>925063436</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>TODD WINGATE</Name>
      <Title>OFFICER</Title>
      <Phone>7077852774</Phone>
      <DateSigned>2013-05-23</DateSigned>
    </Officer>
    <Preparer>
      <Name>RICHARD D PIQUET</Name>
      <Phone>9516847781</Phone>
      <DatePrepared>2013-05-22</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990PF documentId="RetDoc1">
      <ExemptPF>X</ExemptPF>
      <FMVAssetsEOY>1460810</FMVAssetsEOY>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AnalysisOfRevenueAndExpenses>
        <NotRequiredToAttachScheduleB>X</NotRequiredToAttachScheduleB>
        <InterestOnSavingsRevAndExpnss>690</InterestOnSavingsRevAndExpnss>
        <InterestOnSavingsNetInvstIncm>690</InterestOnSavingsNetInvstIncm>
        <TotalRevenueAndExpenses>690</TotalRevenueAndExpenses>
        <TotalNetInvestmentIncome>690</TotalNetInvestmentIncome>
        <AccountingFeesRevAndExpnss referenceDocumentId="RetDoc2">1095</AccountingFeesRevAndExpnss>
        <AccountingFeesNetInvstIncm>1095</AccountingFeesNetInvstIncm>
        <AccountingFeesAdjNetIncm>1095</AccountingFeesAdjNetIncm>
        <TaxesRevAndExpnss referenceDocumentId="RetDoc5">60</TaxesRevAndExpnss>
        <TaxesNetInvstIncm>60</TaxesNetInvstIncm>
        <TaxesAdjNetIncm>60</TaxesAdjNetIncm>
        <TotOprExpensesRevAndExpnss>1155</TotOprExpensesRevAndExpnss>
        <TotOprExpensesNetInvstIncm>1155</TotOprExpensesNetInvstIncm>
        <TotOprExpensesAdjNetIncm>1155</TotOprExpensesAdjNetIncm>
        <TotOprExpensesDsbrsChrtblPrps>0</TotOprExpensesDsbrsChrtblPrps>
        <ContriGiftsPaidRevAndExpnss>40000</ContriGiftsPaidRevAndExpnss>
        <ContriGiftsPaidDsbrsChrtblPrps>40000</ContriGiftsPaidDsbrsChrtblPrps>
        <TotalExpensesRevAndExpnss>41155</TotalExpensesRevAndExpnss>
        <TotalExpensesNetInvstIncm>1155</TotalExpensesNetInvstIncm>
        <TotalExpensesAdjNetIncm>1155</TotalExpensesAdjNetIncm>
        <TotalExpensesDsbrsChrtblPrps>40000</TotalExpensesDsbrsChrtblPrps>
        <ExcessOfRevenueOverExpenses>-40465</ExcessOfRevenueOverExpenses>
        <NetInvestmentIncome>0</NetInvestmentIncome>
      </AnalysisOfRevenueAndExpenses>
      <BalanceSheets>
        <SavingsAndTempCashInvstBOY>1501105</SavingsAndTempCashInvstBOY>
        <SavingsAndTempCashInvstEOY>1460641</SavingsAndTempCashInvstEOY>
        <SavingsAndTempCashInvstEOYFMV>1460641</SavingsAndTempCashInvstEOYFMV>
        <PrepaidExpensesBOY>169</PrepaidExpensesBOY>
        <PrepaidExpensesEOY>169</PrepaidExpensesEOY>
        <PrepaidExpensesEOYFMV>169</PrepaidExpensesEOYFMV>
        <TotalAssetsBOY>1501274</TotalAssetsBOY>
        <TotalAssetsEOY>1460810</TotalAssetsEOY>
        <TotalAssetsEOYFMV>1460810</TotalAssetsEOYFMV>
        <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
        <OrgThatDoNotFollowSFAS117>X</OrgThatDoNotFollowSFAS117>
        <RetainedEarningsBOY>1501274</RetainedEarningsBOY>
        <RetainedEarningsEOY>1460810</RetainedEarningsEOY>
        <TotalNetAssetsBOY>1501274</TotalNetAssetsBOY>
        <TotalNetAssetsEOY>1460810</TotalNetAssetsEOY>
        <TotalLiabilitiesNetAssetsBOY>1501274</TotalLiabilitiesNetAssetsBOY>
        <TotalLiabilitiesNetAssetsEOY>1460810</TotalLiabilitiesNetAssetsEOY>
      </BalanceSheets>
      <ChangesInNetAssetsFundBalances>
        <TotalNetAssetsFundBalancesBOY>1501274</TotalNetAssetsFundBalancesBOY>
        <ExcessOfRevenueOverExpenses>-40465</ExcessOfRevenueOverExpenses>
        <OtherIncreases referenceDocumentId="RetDoc4">1</OtherIncreases>
        <Subtotal>1460810</Subtotal>
        <TotalNetAssetsFundBalancesEOY>1460810</TotalNetAssetsFundBalancesEOY>
      </ChangesInNetAssetsFundBalances>
      <QlfyUndSect4940eForReducedTax>
        <LiableFor4942Tax>false</LiableFor4942Tax>
        <QualifyingDistributionsYear1>37492</QualifyingDistributionsYear1>
        <NoncharitableAssetsYear1>1372787</NoncharitableAssetsYear1>
        <DistributionRatioYear1>0.027311</DistributionRatioYear1>
        <QualifyingDistributionsYear2>24606</QualifyingDistributionsYear2>
        <NoncharitableAssetsYear2>1249340</NoncharitableAssetsYear2>
        <DistributionRatioYear2>0.019695</DistributionRatioYear2>
        <QualifyingDistributionsYear3>88457</QualifyingDistributionsYear3>
        <NoncharitableAssetsYear3>1095555</NoncharitableAssetsYear3>
        <DistributionRatioYear3>0.080742</DistributionRatioYear3>
        <QualifyingDistributionsYear4>65589</QualifyingDistributionsYear4>
        <NoncharitableAssetsYear4>1034271</NoncharitableAssetsYear4>
        <DistributionRatioYear4>0.063416</DistributionRatioYear4>
        <QualifyingDistributionsYear5>62585</QualifyingDistributionsYear5>
        <NoncharitableAssetsYear5>957340</NoncharitableAssetsYear5>
        <DistributionRatioYear5>0.065374</DistributionRatioYear5>
        <TotalDistributionRatio>0.256538</TotalDistributionRatio>
        <AverageDistributionRatio>0.051308</AverageDistributionRatio>
        <NetNoncharitableAssets>1472344</NetNoncharitableAssets>
        <AdjustedNoncharitableAssets>75543</AdjustedNoncharitableAssets>
        <AdjNonchrtblAssetsAndOnePct>75543</AdjNonchrtblAssetsAndOnePct>
        <QualifyingDistributions>40000</QualifyingDistributions>
      </QlfyUndSect4940eForReducedTax>
      <ExciseTaxBasedOnInvestmentIncm>
        <InvestmentIncomeExciseTax>0</InvestmentIncomeExciseTax>
        <EstTaxPaymentsAndOverpayment>169</EstTaxPaymentsAndOverpayment>
        <TotalCreditsAndPayments>169</TotalCreditsAndPayments>
        <Overpayment>169</Overpayment>
        <AmountCreditedToNextYear>169</AmountCreditedToNextYear>
      </ExciseTaxBasedOnInvestmentIncm>
      <StatementsRegardingActivities>
        <LegislativePoliticalActivities>false</LegislativePoliticalActivities>
        <MoreThan100Spent>false</MoreThan100Spent>
        <Form1120POLFiled>false</Form1120POLFiled>
        <ActivitiesNotPrevReported>false</ActivitiesNotPrevReported>
        <ChangesToArticlesOrBylaws>false</ChangesToArticlesOrBylaws>
        <UnrelatedBusIncomeOver1000>false</UnrelatedBusIncomeOver1000>
        <TerminationEtc>false</TerminationEtc>
        <RequirementsOfSect508e>true</RequirementsOfSect508e>
        <AtLeast5000InAssets>true</AtLeast5000InAssets>
        <StatesFiledWith>CA</StatesFiledWith>
        <Form990PFFiledWithAG>true</Form990PFFiledWithAG>
        <PrivateOperatingFoundation>false</PrivateOperatingFoundation>
        <NewSubstantialContributors>false</NewSubstantialContributors>
        <InterestInControlledEntity>false</InterestInControlledEntity>
        <ApplicableInsuranceContract>false</ApplicableInsuranceContract>
        <ComplyWithPublicInspectionRqr>true</ComplyWithPublicInspectionRqr>
        <WebsiteAddress>N/A</WebsiteAddress>
        <BooksInCareOfPersonName>TODD WINGATE</BooksInCareOfPersonName>
        <BooksInCareOfPhoneNumber>7077852774</BooksInCareOfPhoneNumber>
        <BooksInCareOfUSAddress>
          <AddressLine1>PO BOX 71</AddressLine1>
          <City>THE SEA RANCH CA</City>
          <State>CA</State>
          <ZIPCode>95497</ZIPCode>
        </BooksInCareOfUSAddress>
        <ForeignBank>false</ForeignBank>
      </StatementsRegardingActivities>
      <StatementsRegardingActy4720>
        <SaleOrExchangeWithDsqflyPerson>false</SaleOrExchangeWithDsqflyPerson>
        <BorrowOrLendWithDsqflyPerson>false</BorrowOrLendWithDsqflyPerson>
        <FurnishedGoodsWithDsqflyPerson>false</FurnishedGoodsWithDsqflyPerson>
        <PayCompensationToDsqflyPerson>false</PayCompensationToDsqflyPerson>
        <TransferAssetsToDsqflyPerson>false</TransferAssetsToDsqflyPerson>
        <PaymentToGovernmentOffical>false</PaymentToGovernmentOffical>
        <UndistributedIncomePriorYears>false</UndistributedIncomePriorYears>
        <BusinessHoldings>false</BusinessHoldings>
        <JeopardyInvestments>false</JeopardyInvestments>
        <UncorrectedJeopardyInvestments>false</UncorrectedJeopardyInvestments>
        <InfluenceLegislation>false</InfluenceLegislation>
        <InfluenceElection>false</InfluenceElection>
        <GrantsToIndividuals>false</GrantsToIndividuals>
        <GrantsToOrganizations>false</GrantsToOrganizations>
        <NoncharitablePurpose>false</NoncharitablePurpose>
        <RcvFundsToPayPrsnlBnftContract>false</RcvFundsToPayPrsnlBnftContract>
        <PayPremiumsPrsnlBnftContract>false</PayPremiumsPrsnlBnftContract>
        <ProhibitedTaxShelterTransactn>false</ProhibitedTaxShelterTransactn>
      </StatementsRegardingActy4720>
      <OfcrDirTrusteesKeyEmployeeInfo>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName referenceDocumentId="RetDoc3">MICHAEL K BEAM</PersonName>
          <USAddress>
            <AddressLine1>10155 VIA INDIGO</AddressLine1>
            <City>MORENO VALLEY</City>
            <State>CA</State>
            <ZIPCode>92557</ZIPCode>
          </USAddress>
          <Title>CEO</Title>
          <AvgHoursPerWkDevotedToPosition>0.25</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName referenceDocumentId="RetDoc3">TODD B WINGATE</PersonName>
          <USAddress>
            <AddressLine1>2451 KNOB HILL</AddressLine1>
            <City>RIVERSIDE</City>
            <State>CA</State>
            <ZIPCode>92506</ZIPCode>
          </USAddress>
          <Title>SECRETARY</Title>
          <AvgHoursPerWkDevotedToPosition>0.25</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName referenceDocumentId="RetDoc3">JIMMY C MANNING</PersonName>
          <USAddress>
            <AddressLine1>1310 E COLTON AVE</AddressLine1>
            <City>REDLANDS</City>
            <State>CA</State>
            <ZIPCode>92374</ZIPCode>
          </USAddress>
          <Title>CFO</Title>
          <AvgHoursPerWkDevotedToPosition>0.25</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
          <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
          <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
        </OfcrDirTrusteesOrKeyEmployee>
        <CompOfHighestPaidEmplNONE>NONE</CompOfHighestPaidEmplNONE>
        <CompOfHghstPaidCntrctNONE>NONE</CompOfHghstPaidCntrctNONE>
      </OfcrDirTrusteesKeyEmployeeInfo>
      <SumOfProgramRelatedInvestments>
        <Description1>N/A</Description1>
      </SumOfProgramRelatedInvestments>
      <MinimumInvestmentReturn>
        <AvgMonthlyFMVOfSecurities>0</AvgMonthlyFMVOfSecurities>
        <AvgMonthlyCashBalances>1494596</AvgMonthlyCashBalances>
        <FMVAllOtherNoncharitableAssets>169</FMVAllOtherNoncharitableAssets>
        <TotalFMVOfUnusedAssets>1494765</TotalFMVOfUnusedAssets>
        <AdjTotalFMVOfUnusedAssets>1494765</AdjTotalFMVOfUnusedAssets>
        <CashDeemedCharitable>22421</CashDeemedCharitable>
        <NetNoncharitableAssets>1472344</NetNoncharitableAssets>
        <MinimumInvestmentReturn>73617</MinimumInvestmentReturn>
      </MinimumInvestmentReturn>
      <DistributableAmount>
        <MinimumInvestmentReturn>73617</MinimumInvestmentReturn>
        <DistributableAmountBeforeAdj>73617</DistributableAmountBeforeAdj>
        <DistributableAmountBeforeDed>73617</DistributableAmountBeforeDed>
        <DistributableAmountAsAdjusted>73617</DistributableAmountAsAdjusted>
      </DistributableAmount>
      <QualifyingDistributions>
        <ExpensesAndContributions>40000</ExpensesAndContributions>
        <QualifyingDistributions>40000</QualifyingDistributions>
        <AdjQualifyingDistributions>40000</AdjQualifyingDistributions>
      </QualifyingDistributions>
      <UndistributedIncome>
        <DistributableAmountAsAdjusted>73617</DistributableAmountAsAdjusted>
        <ExcessDistriCarryoverYear3>6672</ExcessDistriCarryoverYear3>
        <TotalExcessDistriCarryover>6672</TotalExcessDistriCarryover>
        <QualifyingDistributions>40000</QualifyingDistributions>
        <AppliedToCurrentYear>40000</AppliedToCurrentYear>
        <ExcessDistriCyovAppCYCorpus>6672</ExcessDistriCyovAppCYCorpus>
        <ExcessDistriCyovAppliedCY>6672</ExcessDistriCyovAppliedCY>
        <UndistributedIncomeCY>26945</UndistributedIncomeCY>
      </UndistributedIncome>
      <SupplementaryInformation>
        <OnlyContributesToPreselected>X</OnlyContributesToPreselected>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>CAL POLY FOUNDATION</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>BUILDING 15</AddressLine1>
            <City>SAN LUIS OBISPO</City>
            <State>CA</State>
            <ZIPCode>93407</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>SCHOLARSHIP FD/AWARDS/HVAC ENDOWMENT</PurposeOfGrantOrContribution>
          <Amount>20908</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>SANTA ROSA JR COLLEGE</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>1501 MENDOCINO AVE</AddressLine1>
            <City>SANTA ROSA</City>
            <State>CA</State>
            <ZIPCode>954014395</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>SCHOLARSHIP FUND</PurposeOfGrantOrContribution>
          <Amount>500</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>SAM &amp; ALFREDA MALOOF FOUNDATION</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>5131 CARNELIAN ST</AddressLine1>
            <City>ALTA LOMA</City>
            <State>CA</State>
            <ZIPCode>91701</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>SUPPORT OF CHARITABLE ACTIVITY</PurposeOfGrantOrContribution>
          <Amount>2592</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>SAN FRANCISCO BALLET</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>455 FRANKLIN ST</AddressLine1>
            <City>SAN FRANCISCO</City>
            <State>CA</State>
            <ZIPCode>94102</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>SCHOLARSHIP FUND</PurposeOfGrantOrContribution>
          <Amount>10000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>AURORA THEATRE COMPANY</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>2081 ADDISON ST</AddressLine1>
            <City>BERKLEY</City>
            <State>CA</State>
            <ZIPCode>94704</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>THEATRE</PurposeOfGrantOrContribution>
          <Amount>5000</Amount>
        </GrantOrContriPaidDuringYear>
        <GrantOrContriPaidDuringYear>
          <RecipientBusinessName>
            <BusinessNameLine1>SAN BERNARDINO VALLEY COLLEGE</BusinessNameLine1>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1>701 S MOUNT VERNON AVE</AddressLine1>
            <City>SAN BERNARDINO</City>
            <State>CA</State>
            <ZIPCode>92410</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationship>NONE</RecipientRelationship>
          <RecipientFoundationStatus>501(C)(3)</RecipientFoundationStatus>
          <PurposeOfGrantOrContribution>SCHOLARSHIPS</PurposeOfGrantOrContribution>
          <Amount>1000</Amount>
        </GrantOrContriPaidDuringYear>
        <TotGrantOrContriPaidDuringYear>40000</TotGrantOrContriPaidDuringYear>
      </SupplementaryInformation>
      <AnalysisIncomeProducingActy>
        <IntOnSavingsAndTempCashInvst>
          <ExclusionCode>14</ExclusionCode>
          <ExclusionAmount>690</ExclusionAmount>
        </IntOnSavingsAndTempCashInvst>
        <SubtotalsPartXVIA>
          <ExclusionAmount>690</ExclusionAmount>
        </SubtotalsPartXVIA>
        <TotalPartXVIA>690</TotalPartXVIA>
      </AnalysisIncomeProducingActy>
      <TrnsfrTrRlnWithNoncharitableEO>
        <TrnsfrOfCashToNoncharitableEO>false</TrnsfrOfCashToNoncharitableEO>
        <TrnsfrOthAssetsNoncharitableEO>false</TrnsfrOthAssetsNoncharitableEO>
        <SalesOrExchangesOfAssets>false</SalesOrExchangesOfAssets>
        <PurchaseAssetsNoncharitableEO>false</PurchaseAssetsNoncharitableEO>
        <RentalOfFacilitiesEtc>false</RentalOfFacilitiesEtc>
        <ReimbursementArrangements>false</ReimbursementArrangements>
        <LoansOrLoanGuarantees>false</LoansOrLoanGuarantees>
        <PerformanceOfServicesEtc>false</PerformanceOfServicesEtc>
        <SharingOfFacilitiesEtc>false</SharingOfFacilitiesEtc>
        <RelationshipsNoncharitableEOs>false</RelationshipsNoncharitableEOs>
      </TrnsfrTrRlnWithNoncharitableEO>
    </IRS990PF>
    <AccountingFeesSchedule documentId="RetDoc2">
      <AccountingFees>
        <Category>PROFESSIONAL EXPENSES</Category>
        <Amount>1095</Amount>
        <NetInvestmentIncome>1095</NetInvestmentIncome>
        <AdjustedNetIncome>1095</AdjustedNetIncome>
      </AccountingFees>
    </AccountingFeesSchedule>
    <CompensationExplanation documentId="RetDoc3">
      <Compensation>
        <PersonName>MICHAEL K BEAM</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>TODD B WINGATE</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>JIMMY C MANNING</PersonName>
      </Compensation>
    </CompensationExplanation>
    <OtherIncreasesSchedule documentId="RetDoc4">
      <OtherIncreases>
        <Description>ROUNDING</Description>
        <Amount>1</Amount>
      </OtherIncreases>
    </OtherIncreasesSchedule>
    <TaxesSchedule documentId="RetDoc5">
      <Taxes>
        <Category>TAXES &amp; LICENSES</Category>
        <Amount>60</Amount>
        <NetInvestmentIncome>60</NetInvestmentIncome>
        <AdjustedNetIncome>60</AdjustedNetIncome>
      </Taxes>
    </TaxesSchedule>
  </ReturnData>
</Return>