<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-04-09T11:01:52-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>274097479</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JASON F CLAUSEN PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>16650 15 MILE RD</AddressLine1Txt>
        <CityNm>FRASER</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48026</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>383363721</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SUPERIOR ALLIANCE FOR INDEPENDENT</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>LIVING</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SUPE</BusinessNameControlTxt>
      <PhoneNum>9062285744</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1025 W WASHINGTON ST SUITE C</AddressLine1Txt>
        <CityNm>MARQUETTE</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49855</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JUDY ROSEMERGY</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9062285744</PhoneNum>
      <SignatureDt>2024-04-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JUDY</PersonFirstNm>
        <PersonLastNm>ROSEMERGY</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JASON F CLAUSEN</PreparerPersonNm>
      <PTIN>P01051094</PTIN>
      <PhoneNum>5862164673</PhoneNum>
      <PreparationDt>2024-04-09</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>JUDY ROSEMERGY</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>486 STONE QUARRY DR</AddressLine1Txt>
        <CityNm>MARQUETTE</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49855</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1780597</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.UPSAIL.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1997</FormationYr>
      <LegalDomicileStateCd>MI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO ASSIST INDIVIDUALS WITH DISABILITIES AND PROMOTE ACCESSIBLE UPPER PENINSULA COMMUNITIES FOR ALL.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>11</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>11</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>119</TotalEmployeeCnt>
      <TotalVolunteersCnt>6</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>981012</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>935816</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>694170</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>838535</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>458</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>1818</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>2747</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>4428</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1678387</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1780597</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>1272559</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>1152849</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>11452</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>474851</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>421168</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1747410</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1574017</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-69023</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>206580</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1030692</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1193129</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>119768</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>75625</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>910924</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1117504</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO ASSIST INDIVIDUALS WITH DISABILITIES AND PROMOTE ACCESSIBLE UPPER PENINSULA COMMUNITIES FOR ALL.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>1248441</ExpenseAmt>
      <Desc>COMMUNITY EDUCATION/PUBLIC INFORMATION &amp; COLLABORATION/NETWORKING: SAIL EDUCATED AND COLLABORATED WITH INDIVIDUALS WITH DISABILITIES, FAMILY MEMBERS AND COMMUNITY MEMBERS OF THE 15 COUNTIES OF THE U.P. ABOUT ISSUES RELATED TO THE DISABILITY MOVEMENT. SERVICES AND SUPPORTS THAT ARE AVAILABLE FOR THE DISABILITY COMMUNITY ARE SOMETIMES HARD TO FIND OR UNDERSTAND. SAIL STAFF SPENT TIME COLLABORATING, EDUCATING, NETWORKING AND PROVIDING INFORMATION TO CONSTITUENTS DURING 28,497 HOURS IN RELATION TO ACCESSIBILITY, ASSISTIVE TECHNOLOGY, EDUCATION, EMPLOYMENT, HEALTH CARE, HOUSING, RECREATION, ONGOING COMMUNITY SUPPORTS AND RESOURCE DEVELOPMENT. INDIVIDUAL SERVICES: SAIL SERVED PERSONS WITH DISABILITIES IN THE 15 COUNTIES OF THE U.P. WITH THEIR INDIVIDUAL INDEPENDENT LIVING SKILLS. FOCUSED ON PERSON-CENTERED PLANNING, SAIL STAFF SERVED 587 INDIVIDUALS WITH AN INDEPENDENT LIVING PLAN PROVIDING 4,050 INDIVIDUAL SERVICES BASED ON THE SPECIFIC NEEDS AND DESIRES OF THE INDIVIDUALS. COMMUNITY MEMBERS WERE ALSO PROVIDED WITH BASIC INFORMATION &amp; REFERRAL (I&amp;R) SERVICES. THIS PAST YEAR, SAIL PROVIDED 2,257 I&amp;R SERVICES TO THE COMMUNITY IN THE FOLLOWING AREAS: EDUCATION, ACCESSIBILITY, ASSISTIVE TECHNOLOGY, EMPLOYMENT, RELOCATION, HOUSING, HEALTH CARE, TRANSPORTATION, RECREATION AND ONGOING COMMUNITY SUPPORTS. COMMUNITY/SYSTEMS ADVOCACY: SAIL SUPPORTED FAMILY MEMBERS AND THE COMMUNITY IN REGARDS TO COMMUNITY/SYSTEMS ADVOCACY IN THE 15 COUNTIES OF THE U.P. AS ADVOCATES FOR ISSUES RELATED TO APPROPRIATE ACCOMMODATIONS FOR PERSONS WITH DISABILITIES AND THE COMMUNITY, SAIL ADVOCATED 375 HOURS FOR THE FOLLOWING ISSUE AREAS: ACCESSIBILITY, EDUCATION, EMPLOYMENT, HEALTH CARE, HOUSING, RECREATION, TRANSPORTATION AND ONGOING COMMUNITY SUPPORTS.</Desc>
      <TotalProgramServiceExpensesAmt>1248441</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc5">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>119</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>11</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>11</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>JULIE SHAW</PersonNm>
        <PhoneNum>9062285744</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1200 WRIGHT ST SUITE A</AddressLine1Txt>
          <CityNm>MARQUETTE</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49855</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>JUDY ROSEMERGY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>AARON ANDRES</PersonNm>
        <TitleTxt>VICE-PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DEAN JUNTUNEN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ALLEN BEAUCHAMP</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CONNIE FULLER</PersonNm>
        <TitleTxt>MEMBER-AT-LA</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ELGIE DOW</PersonNm>
        <TitleTxt>MEMBER-AT-LA</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JONATHAN MEAD</PersonNm>
        <TitleTxt>MEMBER-AT-LA</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRETT WAY</PersonNm>
        <TitleTxt>MEMBER-AT-LA</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DENNIS SMITH</PersonNm>
        <TitleTxt>MEMBER-AT-LA</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JESSICA MANIER</PersonNm>
        <TitleTxt>MEMBER-AT-LA</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>HEATHER ISAACSON</PersonNm>
        <TitleTxt>MEMBER-AT-LA</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JULIE SHAW</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>73075</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>73075</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>893353</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>42463</AllOtherContributionsAmt>
      <TotalContributionsAmt>935816</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM SERVICE FEES</Desc>
        <TotalRevenueColumnAmt>786425</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>786425</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>REIMBURSEMENTS</Desc>
        <TotalRevenueColumnAmt>52110</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>52110</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>838535</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>1818</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1818</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <OtherRevenueMiscGrp>
        <Desc>OTHER REVENUE</Desc>
        <TotalRevenueColumnAmt>4428</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>4428</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>4428</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1780597</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>844781</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>73075</TotalAmt>
        <ProgramServicesAmt>59191</ProgramServicesAmt>
        <ManagementAndGeneralAmt>13665</ManagementAndGeneralAmt>
        <FundraisingAmt>219</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>902524</TotalAmt>
        <ProgramServicesAmt>731720</ProgramServicesAmt>
        <ManagementAndGeneralAmt>169208</ManagementAndGeneralAmt>
        <FundraisingAmt>1596</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>4847</TotalAmt>
        <ProgramServicesAmt>2751</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2096</ManagementAndGeneralAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>89388</TotalAmt>
        <ProgramServicesAmt>72470</ProgramServicesAmt>
        <ManagementAndGeneralAmt>16909</ManagementAndGeneralAmt>
        <FundraisingAmt>9</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>83015</TotalAmt>
        <ProgramServicesAmt>67765</ProgramServicesAmt>
        <ManagementAndGeneralAmt>15120</ManagementAndGeneralAmt>
        <FundraisingAmt>130</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>62243</TotalAmt>
        <ProgramServicesAmt>26524</ProgramServicesAmt>
        <ManagementAndGeneralAmt>35719</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>13395</TotalAmt>
        <ProgramServicesAmt>5930</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7445</ManagementAndGeneralAmt>
        <FundraisingAmt>20</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>5027</TotalAmt>
        <ProgramServicesAmt>4504</ProgramServicesAmt>
        <ManagementAndGeneralAmt>523</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>95511</TotalAmt>
        <ProgramServicesAmt>78359</ProgramServicesAmt>
        <ManagementAndGeneralAmt>17152</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>51588</TotalAmt>
        <ProgramServicesAmt>50965</ProgramServicesAmt>
        <ManagementAndGeneralAmt>623</ManagementAndGeneralAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>6680</TotalAmt>
        <ProgramServicesAmt>6505</ProgramServicesAmt>
        <ManagementAndGeneralAmt>175</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>876</TotalAmt>
        <ProgramServicesAmt>866</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10</ManagementAndGeneralAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>20525</TotalAmt>
        <ProgramServicesAmt>20469</ProgramServicesAmt>
        <ManagementAndGeneralAmt>56</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>9012</TotalAmt>
        <FundraisingAmt>9012</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>DIRECT TRANSITION</Desc>
        <TotalAmt>45755</TotalAmt>
        <ProgramServicesAmt>45755</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>41273</TotalAmt>
        <ProgramServicesAmt>34288</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6519</ManagementAndGeneralAmt>
        <FundraisingAmt>466</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>COMMUNICATION</Desc>
        <TotalAmt>25506</TotalAmt>
        <ProgramServicesAmt>21755</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3751</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DUES AND PUBLICATIONS</Desc>
        <TotalAmt>21285</TotalAmt>
        <ProgramServicesAmt>4110</ProgramServicesAmt>
        <ManagementAndGeneralAmt>17175</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>22492</TotalAmt>
        <ProgramServicesAmt>14514</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7978</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1574017</TotalAmt>
        <ProgramServicesAmt>1248441</ProgramServicesAmt>
        <ManagementAndGeneralAmt>314124</ManagementAndGeneralAmt>
        <FundraisingAmt>11452</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>733370</BOYAmt>
        <EOYAmt>858569</EOYAmt>
      </CashNonInterestBearingGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>245245</BOYAmt>
        <EOYAmt>276034</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <EOYAmt>15676</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>191234</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>153169</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>47292</BOYAmt>
        <EOYAmt>38065</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>4785</BOYAmt>
        <EOYAmt>4785</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1030692</BOYAmt>
        <EOYAmt>1193129</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>102947</BOYAmt>
        <EOYAmt>70012</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>16821</BOYAmt>
        <EOYAmt>5613</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>119768</BOYAmt>
        <EOYAmt>75625</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>910924</BOYAmt>
        <EOYAmt>1117504</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>910924</BOYAmt>
        <EOYAmt>1117504</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1030692</BOYAmt>
        <EOYAmt>1193129</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>206580</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>764320</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>571286</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1095870</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>981012</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>935816</CurrentTaxYearAmt>
        <TotalAmt>4348304</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>980605</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>657846</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>675410</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>697375</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>844781</CurrentTaxYearAmt>
        <TotalAmt>3856017</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>1744925</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1229132</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1771280</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1678387</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1780597</CurrentTaxYearAmt>
        <TotalAmt>8204321</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>8204321</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>1069</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>582</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>375</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>458</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1818</CurrentTaxYearAmt>
        <TotalAmt>4302</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>1069</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>582</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>375</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>458</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1818</CurrentTaxYearAmt>
        <TotalAmt>4302</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>1745994</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1229714</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1771655</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1678845</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1782415</CurrentTaxYearAmt>
        <TotalAmt>8208623</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99950</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc3">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>191234</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>153169</DepreciationAmt>
        <BookValueAmt>38065</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>38065</TotalBookValueLandBuildingsAmt>
      <TotalRevEtcAuditedFinclStmtAmt>1780597</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>1780597</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>1780597</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1574017</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>1574017</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>1574017</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMMUNITY EDUCATION/PUBLIC INFORMATION &amp; COLLABORATION/NETWORKING: SAIL EDUCATED AND COLLABORATED WITH INDIVIDUALS WITH DISABILITIES, FAMILY MEMBERS AND COMMUNITY MEMBERS OF THE 15 COUNTIES OF THE U.P. ABOUT ISSUES RELATED TO THE DISABILITY MOVEMENT. SERVICES AND SUPPORTS THAT ARE AVAILABLE FOR THE DISABILITY COMMUNITY ARE SOMETIMES HARD TO FIND OR UNDERSTAND. SAIL STAFF SPENT TIME COLLABORATING, EDUCATING, NETWORKING AND PROVIDING INFORMATION TO CONSTITUENTS DURING 28,497 HOURS IN RELATION TO ACCESSIBILITY, ASSISTIVE TECHNOLOGY, EDUCATION, EMPLOYMENT, HEALTH CARE, HOUSING, RECREATION, ONGOING COMMUNITY SUPPORTS AND RESOURCE DEVELOPMENT. INDIVIDUAL SERVICES: SAIL SERVED PERSONS WITH DISABILITIES IN THE 15 COUNTIES OF THE U.P. WITH THEIR INDIVIDUAL INDEPENDENT LIVING SKILLS. FOCUSED ON PERSON-CENTERED PLANNING, SAIL STAFF SERVED 587 INDIVIDUALS WITH AN INDEPENDENT LIVING PLAN PROVIDING 4,050 INDIVIDUAL SERVICES BASED ON THE SPECIFIC NEEDS AND DESIRES OF THE INDIVIDUALS. COMMUNITY MEMBERS WERE ALSO PROVIDED WITH BASIC INFORMATION &amp; REFERRAL (I&amp;R) SERVICES. THIS PAST YEAR, SAIL PROVIDED 2,257 I&amp;R SERVICES TO THE COMMUNITY IN THE FOLLOWING AREAS: EDUCATION, ACCESSIBILITY, ASSISTIVE TECHNOLOGY, EMPLOYMENT, RELOCATION, HOUSING, HEALTH CARE, TRANSPORTATION, RECREATION AND ONGOING COMMUNITY SUPPORTS. COMMUNITY/SYSTEMS ADVOCACY: SAIL SUPPORTED FAMILY MEMBERS AND THE COMMUNITY IN REGARDS TO COMMUNITY/SYSTEMS ADVOCACY IN THE 15 COUNTIES OF THE U.P. AS ADVOCATES FOR ISSUES RELATED TO APPROPRIATE ACCOMMODATIONS FOR PERSONS WITH DISABILITIES AND THE COMMUNITY, SAIL ADVOCATED 375 HOURS FOR THE FOLLOWING ISSUE AREAS: ACCESSIBILITY, EDUCATION, EMPLOYMENT, HEALTH CARE, HOUSING, RECREATION, TRANSPORTATION AND ONGOING COMMUNITY SUPPORTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED BY THE PRINCIPAL MEMBERS OF MANAGEMENT AND THE FINANCE COMMITTEE. THE FINAL VERSION OF THE FORM 990 IS APPROVED BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>NO EMPLOYEE OF SAIL MAY ENTER INTO A PRIVATE CONTRACT WITH PRIVATE INDIVIDUALS OR ORGANIZATIONS FOR CONSULTATION WORK THAT IS IN ANY WAY RELATED TO THE WORK OR MISSION OF SAIL OR RELATED TO THE WORK OF THAT EMPLOYEE OR OTHER EMPLOYEES OF SAIL. SUCH ACTIONS WOULD SUBJECT AN EMPLOYEE TO DISCIPLINARY ACTION UP TO IMMEDIATE TERMINATION OF EMPLOYMENT, AND/OR LEGAL ACTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION OF THE EXECUTIVE DIRECTOR IS SUBJECT TO APPROVAL BY THE BOARD OF DIRECTORS, AS ARE ANY BONUSES GIVEN TO EMPLOYEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
