<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-09T11:12:40-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>923587739</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ONPOINT TAX &amp; CONSULTING SVCS PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 368</AddressLine1Txt>
        <CityNm>STRATHAM</CityNm>
        <StateAbbreviationCd>NH</StateAbbreviationCd>
        <ZIPCd>03885</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>871226827</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NEW ENGLAND INNS AND RESORTS</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION EDUCATIONAL FOUNDATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>NEWE</BusinessNameControlTxt>
      <PhoneNum>6039646689</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1 PORTSMOUTH AVE STE 2</AddressLine1Txt>
        <CityNm>STRATHAM</CityNm>
        <StateAbbreviationCd>NH</StateAbbreviationCd>
        <ZIPCd>03885</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TREVOR SULLIVAN</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6039646689</PhoneNum>
      <SignatureDt>2024-05-07</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>TREVOR</PersonFirstNm>
        <PersonLastNm>SULLIVAN</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>EMILY C ROSTER</PreparerPersonNm>
      <PTIN>P01240601</PTIN>
      <PhoneNum>6036915446</PhoneNum>
      <PreparationDt>2024-05-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>77935</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>35930</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>5120</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">36885</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>1177</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>35708</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>76758</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>12000</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1148</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>545</OtherExpensesTotalAmt>
      <TotalExpensesAmt>13693</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>63065</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>122496</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>9140</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>194701</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>24413</BOYAmt>
        <EOYAmt>23894</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>98083</BOYAmt>
        <EOYAmt>171986</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>122496</BOYAmt>
        <EOYAmt>195880</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>1179</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>122496</BOYAmt>
        <EOYAmt>194701</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO ENCOURAGE AND SUPPORT INTEREST, TRAINING, AND EDUCATION IN THE HOSPITALITY SERVICES INDUSTRY BY MAKING GRANTS TO TAX-EXEMPT ORGANIZATIONS SO THAT SUCH ORGANIZATIONS MAY PROVIDE EDUCATIONAL PROGRAMS TO THOSE INTERESTED OR TRAINING IN THE HOSPITALITY SERVICES INDUSTRY OR TO PROVIDE FINANCIAL ASSISTANCE IN THE FORM OF SCHOLARSHIPS TO STUDENTS ACCEPTED AT TAX-EXEMPT INSTITUTES OF HIGHER EDUCATION AND ENROLLED IN A HOSPITALITY, TOURISM, OR SIMILAR PROGRAM. EACH SCHOLARSHIP WILL HAVE ITS OWN CRITERIA FOR APPLYING AND AWARDING OF FUNDS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO ENCOURAGE AND SUPPORT INTEREST, TRAINING, AND EDUCATION IN THE HOSPITALITY SERVICES INDUSTRY BY MAKING GRANTS TO TAX-EXEMPT ORGANIZATIONS SO THAT SUCH ORGANIZATIONS MAY PROVIDE EDUCATIONAL PROGRAMS TO THOSE INTERESTED OR TRAINING IN THE HOSPITALITY SERVICES INDUSTRY OR TO PROVIDE FINANCIAL ASSISTANCE IN THE FORM OF SCHOLARSHIPS TO STUDENTS ACCEPTED AT TAX-EXEMPT INSTITUTE OF HIGHER EDUCATION AND ENROLLED IN A HOSPITALITY, TOURISM, OR SIMILAR PROGRAM. EACH SCHOLARSHIP WILL HAVE ITS OWN CRITERIA FOR APPLYING AND AWARDING OF FUNDS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>12000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>12493</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>12493</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARAH MORRIS</PersonNm>
        <TitleTxt>IMMED PAST P</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFF MCIVER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TREVOR SULLIVAN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ISRAEL BENYAIR</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LOU CARRIER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARIE CHARLES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HEATHER COX</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PETER FOSTER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SCOT HOPPS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GRETA KIPP</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATTHEW MOORE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAURA CONTI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WALTER FRAME</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN MAGGIOTTO</PersonNm>
        <TitleTxt>DIRECTOR</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>
      <StatesWhereCopyOfReturnIsFldCd>NH</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>NEW ENGLAND INNS AND RESORTS ASSOC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>1 PORTSMOUTH AVE STE 2</AddressLine1Txt>
          <CityNm>STRATHAM</CityNm>
          <StateAbbreviationCd>NH</StateAbbreviationCd>
          <ZIPCd>03885</ZIPCd>
        </USAddress>
        <PhoneNum>6039646689</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="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus2YearsAmt>20976</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>40330</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>35930</CurrentTaxYearAmt>
        <TotalAmt>97236</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus2YearsAmt>879</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3321</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5120</CurrentTaxYearAmt>
        <TotalAmt>9320</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus1YearAmt>26370</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>36885</CurrentTaxYearAmt>
        <TotalAmt>63255</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus2YearsAmt>21855</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>70021</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>77935</CurrentTaxYearAmt>
        <TotalAmt>169811</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>169811</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus2YearsAmt>21855</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>70021</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>77935</CurrentTaxYearAmt>
        <TotalAmt>169811</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</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>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>AUCTION</Event1Nm>
        <GrossReceiptsEvent1Amt>36885</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>36885</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>1177</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>36885</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>36885</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>1177</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>1177</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>35708</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>CASH CONTRIBUTION: 12,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE EXPENSES 52 CREDIT CARD FEES 493 TOTAL 545</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN UNREALIZED GAINS 9,140</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>INVESTMENTS 98,083 171,986 TOTAL 98,083 171,986</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>DUE TO NEIRA 0 1,179</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO ENCOURAGE AND SUPPORT INTEREST, TRAINING, AND EDUCATION IN THE HOSPITALITY SERVICES INDUSTRY BY MAKING GRANTS TO TAX-EXEMPT ORGANIZATIONS SO THAT SUCH ORGANIZATIONS MAY PROVIDE EDUCATIONAL PROGRAMS TO THOSE INTERESTED OR TRAINING IN THE HOSPITALITY SERVICES INDUSTRY OR TO PROVIDE FINANCIAL ASSISTANCE IN THE FORM OF SCHOLARSHIPS TO STUDENTS ACCEPTED AT TAX-EXEMPT INSTITUTES OF HIGHER EDUCATION AND ENROLLED IN A HOSPITALITY, TOURISM, OR SIMILAR PROGRAM. EACH SCHOLARSHIP WILL HAVE ITS OWN CRITERIA FOR APPLYING AND AWARDING OF FUNDS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>TO ENCOURAGE AND SUPPORT INTEREST, TRAINING, AND EDUCATION IN THE HOSPITALITY SERVICES INDUSTRY BY MAKING GRANTS TO TAX-EXEMPT ORGANIZATIONS SO THAT SUCH ORGANIZATIONS MAY PROVIDE EDUCATIONAL PROGRAMS TO THOSE INTERESTED OR TRAINING IN THE HOSPITALITY SERVICES INDUSTRY OR TO PROVIDE FINANCIAL ASSISTANCE IN THE FORM OF SCHOLARSHIPS TO STUDENTS ACCEPTED AT TAX-EXEMPT INSTITUTE OF HIGHER EDUCATION AND ENROLLED IN A HOSPITALITY, TOURISM, OR SIMILAR PROGRAM. EACH SCHOLARSHIP WILL HAVE ITS OWN CRITERIA FOR APPLYING AND AWARDING OF FUNDS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
