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      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
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      <RecipientTable>
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        <AmountOfCashGrant>933493</AmountOfCashGrant>
        <AmountOfNonCashAssistance>0</AmountOfNonCashAssistance>
        <PurposeOfGrant>TO FUND BENEFITS FOR A RELATED FUND</PurposeOfGrant>
      </RecipientTable>
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      <GeneralExplanation>
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        <Explanation>all governing documents, policies and financial statements are not available to general public.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 11</Identifier>
        <ReturnReference>Form 990, Part VI, Line 11: Form 990 Review Process</ReturnReference>
        <Explanation>Federal Form 990 is reviewed and approved by the Trustees.</Explanation>
      </GeneralExplanation>
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</Return>