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      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
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      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleC documentId="RetDoc2">
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      <OnlyInHouseLobbyingInd>true</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc3">
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        <DepreciationAmt>19295</DepreciationAmt>
        <BookValueAmt>2970</BookValueAmt>
      </OtherLandBuildingsGrp>
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      <OtherLiabilitiesOrgGrp>
        <Desc>CHECK DEDUCTION LIABILITY</Desc>
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      <RevenueSubtotalAmt>1462915</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>1462915</TotalRevenuePerForm990Amt>
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      <ExpensesSubtotalAmt>1459125</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>1459125</TotalExpensesPerForm990Amt>
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    <IRS990ScheduleI documentId="RetDoc4">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
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          <BusinessNameLine1Txt>MFFA FOUNDATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
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          <CityNm>MEMPHIS</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>38134</ZIPCd>
        </USAddress>
        <RecipientEIN>461710694</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
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        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <PurposeOfGrantTxt>CHARITABLE DONATION</PurposeOfGrantTxt>
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      <GrantsOtherAsstToIndivInUSGrp>
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        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
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    </IRS990ScheduleI>
    <IRS990ScheduleL documentId="RetDoc5">
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        <NameOfInterested>
          <PersonNm>MEMPHIS FIRE FIGHTERS' ASS</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>AFFILIATED ENT.</RelationshipDescriptionTxt>
        <TransactionDesc>CONTRIBUTIONS</TransactionDesc>
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      </BusTrInvolveInterestedPrsnGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBER APPROVAL IS NECESSARY ON MANY ISSUES AMONG THE ASSOCIATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 WAS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY WHERE IT WAS REVIEWED BY OFFICERS, SIGNED AND THEN FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>TO MATCH SCH D WITH AUDIT REVENUE 0 TO CORRECT AFTER ADJUSTMENT FOR AUDIT 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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        <PrimaryActivitiesTxt>ON BEHALF</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>TN</LegalDomicileStateCd>
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        <PublicCharityStatusTxt>10</PublicCharityStatusTxt>
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      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>true</GiftGrntOrCapContriToOthOrgInd>
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      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>true</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
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      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
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          <BusinessNameLine1Txt>MEMPHIS FIRE FIGHTERS' ASSOCIATION</BusinessNameLine1Txt>
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        <TransactionTypeTxt>B</TransactionTypeTxt>
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        <OtherOrganizationName>
          <BusinessNameLine1Txt>MEMPHIS FIRE FIGHTERS' ASSOCIATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
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      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>MEMPHIS FIRE FIGHTERS' ASSOCIATION</BusinessNameLine1Txt>
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      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
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          <BusinessNameLine1Txt>MEMPHIS FIRE FIGHTERS' ASSOCIATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>O</TransactionTypeTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>