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        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>false</FSAuditedInd>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="1" softwareId="21013230">
      <InclEscrowCustodialAcctLiabInd>false</InclEscrowCustodialAcctLiabInd>
      <LandGrp>
        <InvestmentCostOrOtherBasisAmt>32500</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>32500</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <InvestmentCostOrOtherBasisAmt>17696</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>5983</DepreciationAmt>
        <BookValueAmt>11713</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <InvestmentCostOrOtherBasisAmt>343</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>213</DepreciationAmt>
        <BookValueAmt>130</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>44343</TotalBookValueLandBuildingsAmt>
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    <IRS990ScheduleO documentId="3" softwareId="21013230">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 Part IV Line 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>This is a restricted fund Sidney Smith Fund</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 Part VI Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>Dues paying members voted on by membership</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 Part VI Line 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>All governing body votes subject to full membership approval</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 Part VI Line 8A</FormAndLineReferenceDesc>
        <ExplanationTxt>All meetings have recorded minutes including committee</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 Part VI Line 11A and 12B</FormAndLineReferenceDesc>
        <ExplanationTxt>The year end tax return was reported on the first meeting after its completion</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 Part VI Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>All governing docs and tax returns available to public upon request</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>