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        <ExplanationTxt>THE OVERALL MISSION OF SINGSING SILVER ACADEMY (SSSA) IS TO BOOST THE SPIRITS OF SENIORS - LONELINESS AND THE MENTAL CHALLENGES THAT COMES WITH IT IMPACT THE LIVES OF MANY KOREAN IMMIGRANTS. - AND TO HELP THEM TO ADJUST TO LIFE IN THE U.S. SSSA'S MOTTO IS "SERVE AND BE SERVED". WE BELIEVE THAT THE PROGRAM IS A GOOD EXAMPLE OF SENIORS SERVING OTHER SENIORS IN NEED. THE VOLUNTEERS AND INSTRUCTORS ARE MOSTLY SENIORS WHO ARE HELPING OTHER SENIORS IN NEED, AND THE PROGRAM EMPHASIZES COMMUNITY SERVICE ACTIVITIES FOR THE PARTICIPANTS. WE BELIEVE THAT HELPING OTHERS IS A KEY TO HAPPINESS AND GIVES THE SENIORS ENERGY AND PURPOSE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOK / TAX DEPRECIATION DIFFERENCE 13,756</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>