﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.3">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-11-01T17:35:09-05:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>BEASLEY MITCHELL &amp; CO LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO DRAWER 550</AddressLine1>
        <City>LAS CRUCES</City>
        <State>NM</State>
        <ZIPCode>880040550</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>453455248</EIN>
      <Name>
        <BusinessNameLine1>THE GREATER LAS CRUCES CHAMBER</BusinessNameLine1>
        <BusinessNameLine2>HERITAGE FOUNDATION</BusinessNameLine2>
      </Name>
      <NameControl>GREA</NameControl>
      <Phone>5755241968</Phone>
      <USAddress>
        <AddressLine1>760 W PICACHO AVE</AddressLine1>
        <City>LAS CRUCES</City>
        <State>NM</State>
        <ZIPCode>88005</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>BILL ALLEN</Name>
      <Title>PRESIDENT</Title>
      <Phone>5755241968</Phone>
      <DateSigned>2013-10-28</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>BRADLEY M BEASLEY CPA</Name>
      <Phone>5755286700</Phone>
      <DatePrepared>2013-10-30</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="6">
    <IRS990 documentId="RetDoc4" referenceDocumentId="RetDoc6">
      <NameOfPrincipalOfficerPerson>BILL ALLEN</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>760 W PICACHO AVE</AddressLine1>
        <City>LAS CRUCES</City>
        <State>NM</State>
        <ZIPCode>88005</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>648363</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <TypeOfOrganizationOther>X</TypeOfOrganizationOther>
      <TypeOfOrgOtherDescription>FOUNDATION</TypeOfOrgOtherDescription>
      <YearFormation>2011</YearFormation>
      <StateLegalDomicile>NM</StateLegalDomicile>
      <ActivityOrMissionDescription>RENOVATION OF THE ARMIJO HOUSE AND BUILDING OF THE NEW HOUSE OF THE GREATER LAS CRUCES CHAMBER OF COMMERCE.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>7</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>7</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalNbrVolunteers>50</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>8381</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>648363</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
      <InvestmentIncomeCurrentYear>0</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>8381</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>648363</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcCurrentYear>0</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensesCurrentYear>5421</OtherExpensesCurrentYear>
      <TotalExpensesCurrentYear>5421</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>8381</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>642942</RevenuesLessExpensesCY>
      <TotalAssetsBOY>8381</TotalAssetsBOY>
      <TotalAssetsEOY>691323</TotalAssetsEOY>
      <TotalLiabilitiesEOY>40000</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>8381</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>651323</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>RENOVATION OF THE ARMIJO HOUSE AND BUILDING OF THE NEW HOUSE OF THE GREATER LAS CRUCES CHAMBER OF COMMERCE.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>3622</Expense>
      <Description>RENOVATION AND MAINTENANCE OF THE ARMIJO HOUSE AND BUILD A NEW HOUSE FOR THE GREATER LAS CRUCES CHAMBER OF COMMERCE.</Description>
      <ActivityOther>
        <Description>DEPRECIATION ON ARMIJO HOUSE.</Description>
      </ActivityOther>
      <TotalProgramServiceExpense>3622</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc2">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc3">false</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc3">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc3">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc3">false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc3">false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc3">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc3">false</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc3">false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc3">false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc3">true</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc3">false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc3">false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions referenceDocumentId="RetDoc5">true</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt referenceDocumentId="RetDoc5">false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>false</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>false</ComplianceWithBackupWitholding>
      <NumberOfEmployees>0</NumberOfEmployees>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>7</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>7</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>false</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>false</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>NM</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>LIZ BANEGAS</NamePerson>
        <TelephoneNumber>5755241968</TelephoneNumber>
        <AddressUS>
          <AddressLine1>760 W PICACHO AVE</AddressLine1>
          <City>LAS CRUCES</City>
          <State>NM</State>
          <ZIPCode>88005</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>BILL ALLEN</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LESLIE CERVANTES</NamePerson>
        <Title>SECRETARY/TR</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BUD COLLIGAN</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>RICHARD HAAS</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KIEL HOFFMAN</NamePerson>
        <Title>CHAIR</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>TOM HUTCHINSON</NamePerson>
        <Title>VICE CHAIR</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>TERRA VAN WINTER</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <AllOtherContributions>648363</AllOtherContributions>
      <NoncashContributions>595000</NoncashContributions>
      <TotalContributions>648363</TotalContributions>
      <TotalRevenue>
        <TotalRevenueColumn>648363</TotalRevenueColumn>
      </TotalRevenue>
      <InfoInScheduleOPartIX>X</InfoInScheduleOPartIX>
      <FeesForServicesAccounting>
        <Total>350</Total>
        <ManagementAndGeneral>350</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>931</Total>
        <ManagementAndGeneral>931</ManagementAndGeneral>
      </FeesForServicesOther>
      <OfficeExpenses>
        <Total>317</Total>
        <ManagementAndGeneral>317</ManagementAndGeneral>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>21</Total>
        <ManagementAndGeneral>21</ManagementAndGeneral>
      </InformationTechnology>
      <Occupancy>
        <Total>2064</Total>
        <ProgramServices>2064</ProgramServices>
      </Occupancy>
      <ConferencesMeetings>
        <Total>180</Total>
        <ManagementAndGeneral>180</ManagementAndGeneral>
      </ConferencesMeetings>
      <Insurance>
        <Total>1558</Total>
        <ProgramServices>1558</ProgramServices>
      </Insurance>
      <TotalFunctionalExpenses>
        <Total>5421</Total>
        <ProgramServices>3622</ProgramServices>
        <ManagementAndGeneral>1799</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>8381</BOY>
        <EOY>686</EOY>
      </CashNonInterestBearing>
      <AccountsReceivable>
        <EOY>7015</EOY>
      </AccountsReceivable>
      <LandBuildingsEquipmentBasis>683622</LandBuildingsEquipmentBasis>
      <LandBuildingsEquipmentBasisNet>
        <EOY>683622</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>8381</BOY>
        <EOY>691323</EOY>
      </TotalAssets>
      <OtherLiabilities>
        <EOY>40000</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>0</BOY>
        <EOY>40000</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <RetainedEarningsEndowmentEtc>
        <BOY>8381</BOY>
        <EOY>651323</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>8381</BOY>
        <EOY>651323</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>8381</BOY>
        <EOY>691323</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>642942</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc2">
      <CommunityTrust170b1Avi>X</CommunityTrust170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus1Year>8381</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>648363</CurrentTaxYear>
        <Total>656744</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus1Year>8381</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>648363</CurrentTaxYear>
        <Total>656744</Total>
      </Total170>
      <PublicSupportTotal170>656744</PublicSupportTotal170>
      <TotalSupport>656744</TotalSupport>
      <PublicSupportPertcentage170>1.00000</PublicSupportPertcentage170>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc3">
      <Land>
        <OtherCostOrOtherBasis>89250</OtherCostOrOtherBasis>
        <BookValue>89250</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>594372</OtherCostOrOtherBasis>
        <BookValue>594372</BookValue>
      </Buildings>
      <TotalOfBookValueLandBuildings>683622</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>DUE TO WELLS FARGO</Description>
        <Amount>40000</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>40000</TotalOfAmounts>
    </IRS990ScheduleD>
    <IRS990ScheduleM documentId="RetDoc5">
      <RealEstateOther>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>595000</NoncashContribsRptdF990>
      </RealEstateOther>
      <AnyPropertyThatMustBeHeld>false</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>false</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>false</ThirdPartiesUsed>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc6">
      <GeneralExplanation>
        <Identifier>ALL OTHER ACCOMPLISHMENT DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4D</ReturnReference>
        <Explanation>DEPRECIATION ON ARMIJO HOUSE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>NO REVIEW WAS OR WILL BE CONDUCTED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>NO DOCUMENTS AVAILABLE TO THE PUBLIC</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER FEES FOR SERVICES</Identifier>
        <ReturnReference>FORM 990, PART IX, LINE 11G</ReturnReference>
        <Explanation>ADMINISTRATION FEE 0 931 0</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>