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            <StateAbbreviationCd>MI</StateAbbreviationCd>
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            <StateAbbreviationCd>MI</StateAbbreviationCd>
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            <StateAbbreviationCd>MI</StateAbbreviationCd>
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        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SAGINAW INTERMEDIATE SCHOOL DIST</RecipientPersonNm>
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            <AddressLine1Txt>3660 SOUTHFIED DR</AddressLine1Txt>
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            <StateAbbreviationCd>MI</StateAbbreviationCd>
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          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CAMP FEES</GrantOrContributionPurposeTxt>
          <Amt>717</Amt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MILLET LEARNING CENTER</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>3660 SOUTHFIELD DR</AddressLine1Txt>
            <CityNm>SAGINAW</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>48601</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>6 COMPASS CHAIRS</GrantOrContributionPurposeTxt>
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        <TotalGrantOrContriPdDurYrAmt>43558</TotalGrantOrContriPdDurYrAmt>
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        <IntOnSavAndTempCashInvstGrp>
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        <DividendsAndInterestFromSecDtl>
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        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>71037</ExclusionAmt>
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        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="RetDoc1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>CLARENCE &amp; ELLA PENNEL MEMORIAL TR</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
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          <AddressLine2Txt>STE 1600</AddressLine2Txt>
          <CityNm>AKRON</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44308</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>12504</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc3">
      <AccountingFeesDetail>
        <CategoryTxt>INDIRECT ACCOUNTING FEES</CategoryTxt>
        <Amt>1500</Amt>
        <NetInvestmentIncomeAmt>1500</NetInvestmentIncomeAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsCorpBondsSchedule documentId="RetDoc4">
      <InvestmentsCorporateBondsGrp>
        <BondNm>MUTUAL FUNDS - FIXED INCOME</BondNm>
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        <EOYFMVAmt>322066</EOYFMVAmt>
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    </InvestmentsCorpBondsSchedule>
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        <StockNm>MUTUAL FUNDS - EQUITY</StockNm>
        <EOYBookValueAmt>210432</EOYBookValueAmt>
        <EOYFMVAmt>506824</EOYFMVAmt>
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    </InvestmentsCorpStockSchedule>
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      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>ETF</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>45380</BookValueAmt>
        <EOYFMVAmt>46567</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <OtherExpensesSchedule documentId="RetDoc7">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>1013</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1013</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MISCELLANEOUS</Desc>
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      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
