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      <TotalExpensesPerForm990Amt>11566648</TotalExpensesPerForm990Amt>
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      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
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        <PersonNm>WILLIAM D PARMELEE</PersonNm>
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        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VII, Section B, Line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>PART VII, SECTION B, LINE 11 FORM 990 REVIEW PROCESS The return is prepared by the in-house tax department and is reviewed prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VII, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>PART VII, SECTION C, LINE 19 PUBLIC DISCLOSURE OF DOCUMENTS The financial statements, governing documents, and conflict of interest policy are not made available to the public.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>PART XI, LINE 9 OTHER CHANGES IN NET ASSETS Estimated Claims Incurred but not Paid or Reported 371,995</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VII, Section A, Line 1, Column E</FormAndLineReferenceDesc>
        <ExplanationTxt>PART VII, SECTION A, LINE 1, COLUMN E REPORTABLE COMPENSATION FROM RELATED ORGANIZATIONS William Parmelee's compensation is for services rendered to a related organization and is paid by the related organization in the form of a guaranteed payment reportable on Schedule K-1. William is not compensated for services provided to Oxbow Affiliated Companies Health Benefit Plan. Benefit Plan.</ExplanationTxt>
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        <LegalDomicileStateCd>DE</LegalDomicileStateCd>
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        <LegalDomicileStateCd>DE</LegalDomicileStateCd>
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          <BusinessNameLine1>na</BusinessNameLine1>
        </DirectControllingEntityName>
        <EntityTypeTxt>S</EntityTypeTxt>
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          <BusinessNameLine1>Oxbow Carbon &amp; Minerals Holdings Inc</BusinessNameLine1>
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        <LegalDomicileStateCd>DE</LegalDomicileStateCd>
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          <BusinessNameLine1>Gunnison Energy Corporation</BusinessNameLine1>
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          <BusinessNameLine1>7X cattle Company LLC</BusinessNameLine1>
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        <MethodOfAmountDeterminationTxt>accrual</MethodOfAmountDeterminationTxt>
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</Return>