<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-26T15:16:37-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>030280081</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JMM &amp; ASSOCIATES PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>463 MOUNTAIN VIEW DR STE 403</AddressLine1Txt>
        <CityNm>COLCHESTER</CityNm>
        <StateAbbreviationCd>VT</StateAbbreviationCd>
        <ZIPCd>05446</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>222547249</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VERMONT COUNCIL ON PHYSICAL FITNESS</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>AND SPORTS INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>VERM</BusinessNameControlTxt>
      <PhoneNum>8023733188</PhoneNum>
      <USAddress>
        <AddressLine1Txt>33 ADAMS COURT</AddressLine1Txt>
        <CityNm>BURLINGTON</CityNm>
        <StateAbbreviationCd>VT</StateAbbreviationCd>
        <ZIPCd>05401</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GARY ELEY</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8023733188</PhoneNum>
      <SignatureDt>2024-02-22</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>GARY</PersonFirstNm>
        <PersonLastNm>ELEY</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JEFFREY M MORIN CPA</PreparerPersonNm>
      <PTIN>P00162147</PTIN>
      <PhoneNum>8026555665</PhoneNum>
      <PreparationDt>2024-02-26</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.VERMONTFITNESS.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>141849</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>35050</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>106080</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>719</InvestmentIncomeAmt>
      <TotalRevenueAmt>141849</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>10000</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>59175</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>3426</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1020</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>59979</OtherExpensesTotalAmt>
      <TotalExpensesAmt>133600</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>8249</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>147139</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>155388</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>146707</BOYAmt>
        <EOYAmt>154956</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>432</BOYAmt>
        <EOYAmt>432</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>147139</BOYAmt>
        <EOYAmt>155388</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>147139</BOYAmt>
        <EOYAmt>155388</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE PURPOSES OF THIS CORPORATION SHALL BE LIMITED TO CHARITABLE, EDUCATIONAL AND OTHER EXEMPT PURPOSES WITHIN THE MEANING OF SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE EXCLUSIVELY FOR THE BENEFIT OF THE VERMONT GOVERNOR'S COUNCIL ON PHYSICAL FITNESS AND SPORTS. ALWAYS WITHIN THE SCOPE OF THE FOREGOING CORPORATE PURPOSES, THIS CORPORATION MAY: A. DEVELOP, MAINTAIN, IMPROVE, EXPAND, CREATE, ENHANCE, SUPPORT, PRESERVE, FUND AND ENCOURAGE OPPORTUNITIES FOR PHYSICAL ACTIVITY FOR ALL RESIDENTS OF VERMONT. B. SUPPORT THE GOVERNOR'S COUNCIL ON PHYSICAL FITNESS. C. ACQUIRE, HOLD AND DISSEMINATE THE FUNDS OF THE GOVERNOR'S COUNCIL ON PHYSICAL FITNESS. D. SOLICIT AND RECEIVE GIFTS, GRANTS, SUBSCRIPTIONS, OR BEQUESTS OF REAL OR PERSONAL PROPERTY, FROM PUBLIC OR PRIVATE SOURCES, IN ORDER TO CARRY OUT THE PURPOSES OF THIS CORPORATION; AND HOLD, SELL, DISPOSE OF INVEST OR REINVEST SUCH FUNDS OR PROPERTIES IN ANY MANNER AS THE CORPORATION MAY DEEM APPROPRIATE FOR ACHIEVING THE PURPOSES OF THE COR</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE VERMONT CORPORATE CUP CHALLENGE AND STATE AGENCY RACE IS A 5 KILOMETER TEAM RUNNING/WALKING EVENT OPEN TO BUSINESSES, GOVERNMENT AND NON-PROFIT ORGANIZATIONS IN VERMONT. THE PURPOSE OF THIS EVENT IS TO PROMOTE PHYSICAL FITNESS WITHIN THE WORKPLACE AND AT HOME BY BRINGING EMPLOYEES TOGETHER TO ENJOY AND EXPERIENCE THE BENEFITS OF FITNESS. IT IS ALWAYS HELD ON A THURSDAY EVENING DURING THE MONTH OF MAY, IN MONTPELIER AND CELEBRATES NATIONAL EMPLOYEE HEALTH AND FITNESS MONTH.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>10000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>72681</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE VERMONT SENIOR GAMES (VSGA), A COMMITTEE OF THE VERMONT GOVERNORS COUNCIL ON PHYSICAL FITNESS AND SPORT, IS A MEMBER ORGANIZATION OF THE NATIONAL SENIOR GAMES ASSOCIATION, A NON-PROFIT ORGANIZATION DEDICATED TO MOTIVATING ACTIVE ADULTS TO LEAD A HEALTHY LIFESTYLE THROUGH THE SENIOR GAMES MOVEMENT. THE VSGA HOSTS YEAR-ROUND SPORTING EVENTS FOR THE 50+ COMMUNITY INCORPORATING THE CONCEPTS OF FUN, FELLOWSHIP AND FITNESS. TOP FINISHERS IN MANY OF THE COMPETITIVE EVENTS QUALIFY FOR THE NATIONAL SENIOR GAMES WHICH ARE HELD EVERY TWO YEARS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>53736</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>126417</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID BUSCH</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANNA GREARSON</PersonNm>
        <TitleTxt>VICE CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTIAN CRAIG</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GARY ELEY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANET FRANZ</PersonNm>
        <TitleTxt>CHAIR PERSON</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRYAN RIVARD</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>GARY ELEY</PersonNm>
        <USAddress>
          <AddressLine1Txt>33 ADAMS COURT</AddressLine1Txt>
          <CityNm>BURLINGTON</CityNm>
          <StateAbbreviationCd>VT</StateAbbreviationCd>
          <ZIPCd>05401</ZIPCd>
        </USAddress>
        <PhoneNum>8023733188</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>27145</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>19204</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>27787</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>24615</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>35050</CurrentTaxYearAmt>
        <TotalAmt>133801</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>191357</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>34156</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>38377</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>91611</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>106080</CurrentTaxYearAmt>
        <TotalAmt>461581</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>218502</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53360</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>66164</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>116226</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>141130</CurrentTaxYearAmt>
        <TotalAmt>595382</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>595382</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>99</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>40</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>13</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>719</CurrentTaxYearAmt>
        <TotalAmt>884</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>99</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>40</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>13</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>719</CurrentTaxYearAmt>
        <TotalAmt>884</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>218601</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53400</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>66177</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>116239</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>141849</CurrentTaxYearAmt>
        <TotalAmt>596266</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99850</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99970</PublicSupportPY509Pct>
      <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>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: VERMONT SENIOR GAMES ADDRESS: 33 ADAMS COURT BURLINGTON, VT 05401 CASH CONTRIBUTION: 10,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING - CC 1,344 ADVERTISING - VSG 1,000 ADVERTISING -WW 105 OFFICE - VSG 1,106 OFFICE - ADMIN 542 INFORMATION TECHNOLOGY 5,941 TRAVEL - VSG 2,568 INSURANCE - CC 1,398 INSURANCE - VSG 1,622 EVENT EXPENSE - VSG 26,840 EVENT EXPENSE - CC 17,214 EVENT EXPENSE -WW 299 TOTAL 59,979</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>PREPAID EXPENSES AND DEFERRED CHARGES 432 432 TOTAL 432 432</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PURPOSES OF THIS CORPORATION SHALL BE LIMITED TO CHARITABLE, EDUCATIONAL AND OTHER EXEMPT PURPOSES WITHIN THE MEANING OF SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE EXCLUSIVELY FOR THE BENEFIT OF THE VERMONT GOVERNOR'S COUNCIL ON PHYSICAL FITNESS AND SPORTS. ALWAYS WITHIN THE SCOPE OF THE FOREGOING CORPORATE PURPOSES, THIS CORPORATION MAY: A. DEVELOP, MAINTAIN, IMPROVE, EXPAND, CREATE, ENHANCE, SUPPORT, PRESERVE, FUND AND ENCOURAGE OPPORTUNITIES FOR PHYSICAL ACTIVITY FOR ALL RESIDENTS OF VERMONT. B. SUPPORT THE GOVERNOR'S COUNCIL ON PHYSICAL FITNESS. C. ACQUIRE, HOLD AND DISSEMINATE THE FUNDS OF THE GOVERNOR'S COUNCIL ON PHYSICAL FITNESS. D. SOLICIT AND RECEIVE GIFTS, GRANTS, SUBSCRIPTIONS, OR BEQUESTS OF REAL OR PERSONAL PROPERTY, FROM PUBLIC OR PRIVATE SOURCES, IN ORDER TO CARRY OUT THE PURPOSES OF THIS CORPORATION; AND HOLD, SELL, DISPOSE OF INVEST OR REINVEST SUCH FUNDS OR PROPERTIES IN ANY MANNER AS THE CORPORATION MAY DEEM APPROPRIATE FOR ACHIEVING THE PURPOSES OF THE CORPORATION; AND MAINTAIN REVOLVING FUNDS FOR PURPOSES OF CARRYING OUT THE ACTIVITIES SET FORTH HEREIN; AND E. SUBJECT TO THE LIMITATIONS SET OUT IN THE ARTICLES, THOSE CONTAINED IN SECTION 501(C)(3) OF THE CODE AND APPLICABLE TREASURY REGULATIONS, TO ENGAGE IN ANY OTHER LAWFUL ACTIVITIES AND TO DO ALL OTHER ACTS NECESSARY OR EXPEDIENT FOR THE SUCCESSFUL PROSECUTION OF THE PURPOSES OF THE CORPORATION IN FURTHERANCE OF ITS CHARITABLE, EDUCATIONAL AND OTHER EXEMPT PURPOSES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE VERMONT CORPORATE CUP CHALLENGE AND STATE AGENCY RACE IS A 5 KILOMETER TEAM RUNNING/WALKING EVENT OPEN TO BUSINESSES, GOVERNMENT AND NON-PROFIT ORGANIZATIONS IN VERMONT. THE PURPOSE OF THIS EVENT IS TO PROMOTE PHYSICAL FITNESS WITHIN THE WORKPLACE AND AT HOME BY BRINGING EMPLOYEES TOGETHER TO ENJOY AND EXPERIENCE THE BENEFITS OF FITNESS. IT IS ALWAYS HELD ON A THURSDAY EVENING DURING THE MONTH OF MAY, IN MONTPELIER AND CELEBRATES NATIONAL EMPLOYEE HEALTH AND FITNESS MONTH.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 29</FormAndLineReferenceDesc>
        <ExplanationTxt>THE VERMONT SENIOR GAMES (VSGA), A COMMITTEE OF THE VERMONT GOVERNORS COUNCIL ON PHYSICAL FITNESS AND SPORT, IS A MEMBER ORGANIZATION OF THE NATIONAL SENIOR GAMES ASSOCIATION, A NON-PROFIT ORGANIZATION DEDICATED TO MOTIVATING ACTIVE ADULTS TO LEAD A HEALTHY LIFESTYLE THROUGH THE SENIOR GAMES MOVEMENT. THE VSGA HOSTS YEAR-ROUND SPORTING EVENTS FOR THE 50+ COMMUNITY INCORPORATING THE CONCEPTS OF FUN, FELLOWSHIP AND FITNESS. TOP FINISHERS IN MANY OF THE COMPETITIVE EVENTS QUALIFY FOR THE NATIONAL SENIOR GAMES WHICH ARE HELD EVERY TWO YEARS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
