<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2022v5.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-04-30T18:40:39-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>916028438</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Spokane Racquet Club Inc</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Nelson Roger Cooke</InCareOfNm>
      <BusinessNameControlTxt>SPOK</BusinessNameControlTxt>
      <PhoneNum>5095351239</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1832 S Glenrose Road</AddressLine1Txt>
        <CityNm>Spokane</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>99223</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>NELSON ROGER COOKE</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>5095351239</PhoneNum>
      <SignatureDt>2024-04-30</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>NELSON ROGER</PersonFirstNm>
        <PersonLastNm>COOKE</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>1</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990 documentId="IRS990-19-1" softwareId="22016287" softwareVersionNum="ta22mefv1.0" referenceDocumentId="IRS990ScheduleO-84-1">
      <AmendedReturnInd>X</AmendedReturnInd>
      <PrincipalOfficerNm>KYM SONDERMAN</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>1832 S Glenrose Road</AddressLine1Txt>
        <CityNm>Spokane</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>99223</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>416480</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <WebsiteAddressTxt>srctennis.com</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1950</FormationYr>
      <LegalDomicileStateCd>WA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>Spokane Racquet Club Inc provides exclusive use of tennis courts to its membership as a 501c7 organization</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>9</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>0</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>12</TotalEmployeeCnt>
      <TotalGrossUBIAmt>2100</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>1100</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>178794</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>274134</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>148040</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>130305</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>68764</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>2077</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>395598</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>406516</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>786</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>377</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>205522</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>253104</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>98961</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>128474</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>305269</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>381955</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>90329</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>24561</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>430719</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>680892</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>150062</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>368387</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>280657</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>312505</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>The organization is dedicated to providing the finest tennis facility, offering quality programs for all ages, and promoting the game of tennis to its membership.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>132069</ExpenseAmt>
      <RevenueAmt>111750</RevenueAmt>
      <Desc>Lessons provided to members are the program area with largest expense</Desc>
      <TotalProgramServiceExpensesAmt>132069</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="IRS990ScheduleD-68-1">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="IRS990ScheduleD-68-1">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="IRS990ScheduleD-68-1">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="IRS990ScheduleD-68-1">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="IRS990ScheduleD-68-1">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="IRS990ScheduleD-68-1">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="IRS990ScheduleD-68-1">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="IRS990ScheduleD-68-1">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="IRS990ScheduleD-68-1">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="IRS990ScheduleD-68-1">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="IRS990ScheduleD-68-1">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD-68-1">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="IRS990ScheduleD-68-1">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>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>12</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>true</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>false</Form990TFiledInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <InitiationFeesAndCapContriAmt>4638</InitiationFeesAndCapContriAmt>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <ExcsTaxSect4951Or4952Or4953Ind>false</ExcsTaxSect4951Or4952Or4953Ind>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>9</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>0</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>Spokane Racquet Club Inc</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>5095351239</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1832 S Glenrose Road</AddressLine1Txt>
          <CityNm>Spokane</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>99223</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>KYM SONDERMAN</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHoursPerWeekRt>2.000</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROGER COOKE</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHoursPerWeekRt>1.000</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DIANE TUNNELL</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHoursPerWeekRt>1.000</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRYAN OSBORN</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHoursPerWeekRt>1.000</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>259134</MembershipDuesAmt>
      <AllOtherContributionsAmt>15000</AllOtherContributionsAmt>
      <TotalContributionsAmt>274134</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>Tennis Lessons</Desc>
        <BusinessCd>713940</BusinessCd>
        <TotalRevenueColumnAmt>111751</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>111751</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Court Time</Desc>
        <BusinessCd>713940</BusinessCd>
        <TotalRevenueColumnAmt>7897</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>5797</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>2100</UnrelatedBusinessRevenueAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Initiation Fees</Desc>
        <BusinessCd>713940</BusinessCd>
        <TotalRevenueColumnAmt>4638</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>4638</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Guest Fees</Desc>
        <BusinessCd>713940</BusinessCd>
        <TotalRevenueColumnAmt>1375</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1375</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Racquet Stringing</Desc>
        <BusinessCd>713940</BusinessCd>
        <TotalRevenueColumnAmt>4644</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>4644</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>130305</TotalProgramServiceRevenueAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GrossSalesOfInventoryAmt>12041</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>9964</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>2077</TotalRevenueColumnAmt>
      </NetIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>406516</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>128205</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>2100</UnrelatedBusinessRevenueAmt>
      </TotalRevenueGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>377</TotalAmt>
      </BenefitsToMembersGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>229012</TotalAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>24092</TotalAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>4154</TotalAmt>
      </FeesForServicesAccountingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>7879</TotalAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>1396</TotalAmt>
      </InformationTechnologyGrp>
      <TravelGrp>
        <TotalAmt>346</TotalAmt>
      </TravelGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>20267</TotalAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>8499</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Utilities</Desc>
        <TotalAmt>36980</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Repairs &amp; Maintenance</Desc>
        <TotalAmt>14298</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Taxes &amp; Licenses</Desc>
        <TotalAmt>27153</TotalAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>7502</TotalAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>381955</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>33393</BOYAmt>
        <EOYAmt>136558</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <EOYAmt>199844</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>31799</BOYAmt>
        <EOYAmt>6293</EOYAmt>
      </AccountsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>9384</BOYAmt>
        <EOYAmt>7464</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>5873</BOYAmt>
        <EOYAmt>502</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>1342433</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>1012202</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>350270</BOYAmt>
        <EOYAmt>330231</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>430719</BOYAmt>
        <EOYAmt>680892</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>18502</BOYAmt>
        <EOYAmt>18487</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>131560</BOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <UnsecuredNotesLoansPayableGrp>
        <EOYAmt>349900</EOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>150062</BOYAmt>
        <EOYAmt>368387</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>280657</BOYAmt>
        <EOYAmt>312505</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>280657</BOYAmt>
        <EOYAmt>312505</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>430719</BOYAmt>
        <EOYAmt>680892</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>24561</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="IRS990ScheduleD-68-1" softwareId="22016287" softwareVersionNum="ta22mefv1.0">
      <DisclosedOrgLegCtrlInd>false</DisclosedOrgLegCtrlInd>
      <DisclosedForCharitablePrpsInd>false</DisclosedForCharitablePrpsInd>
      <WrittenPolicyMonitoringInd>false</WrittenPolicyMonitoringInd>
      <Section170hRqrStsfdInd>false</Section170hRqrStsfdInd>
      <SolicitedAssetsSaleInd>false</SolicitedAssetsSaleInd>
      <AgentTrusteeEtcInd>false</AgentTrusteeEtcInd>
      <InclEscrowCustodialAcctLiabInd>false</InclEscrowCustodialAcctLiabInd>
      <LandGrp>
        <InvestmentCostOrOtherBasisAmt>16486</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>16486</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <InvestmentCostOrOtherBasisAmt>796588</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>586200</DepreciationAmt>
        <BookValueAmt>210388</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <InvestmentCostOrOtherBasisAmt>174347</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>160188</DepreciationAmt>
        <BookValueAmt>14159</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <InvestmentCostOrOtherBasisAmt>355012</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>265814</DepreciationAmt>
        <BookValueAmt>89198</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>330231</TotalBookValueLandBuildingsAmt>
      <InvstProgramRelatedOrgGrp>
        <MethodValuationCd>C</MethodValuationCd>
      </InvstProgramRelatedOrgGrp>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="IRS990ScheduleO-85-1" softwareId="22016287" softwareVersionNum="ta22mefv1.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V Line 3b</FormAndLineReferenceDesc>
        <ExplanationTxt>Reclass of revenue</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Finance Committee provided copies to all officers prior to filing</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>along with the previous year and a written summary provided.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Documents are available for review upon request</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
